فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 64 (تابستان 1400)

The aim of this study was to investigate the effect of CEO power on corporate social responsibility performance report: Considering the moderating role of CEO's reward to shareholder returns in manufacturing companies listed on the Tehran Stock Exchange, along with providing practical suggestions.. Research

The present research is applied research in terms of purpose. This research is of descriptive correlation type and research methodology is post-event type. To test the hypotheses, a multivariate regression model was used. The data obtained in relation to the research variables were entered into an Excel spreadsheet and then analyzed using EViews and Stata software. The statistical population of this research is the systematic elimination method from all manufacturing companies listed on the Tehran Stock Exchange during the period 1390 to 1398. Findings and

Regarding the first hypothesis, the results showed that the value of the statistic, F is equal to 20.781 Prob calculated for the F statistic of the model is less than the 5% error level and is significant. The significance of F statistic indicates the significance of the whole model. The variable of the CEO power is equal to -0.171 and is significant considering the accepted error level of 0.003, which is less than five percent. Which shows that there is a negative relationship between the power of the CEO and the disclosure of corporate social responsibility? Regarding the first and second hypotheses, the results showed that the value of the statistic, F equal to 19.988 Prob calculated for the statistic F of the model is less than the error level of 5% and is significant. The significance of F statistic indicates the significance of the whole model. The variable coefficient of CEO power * reward is equal to -0.131 and according to the accepted error level of 0.013, which is less than five percent, it is significant that shows the power of CEO and disclosure of corporate social responsibility through the relationship between CEO reward and total shareholder returns. Is adjusted.

In this research, using Bolaños approach in interpretive structural modeling method, a green human resource management model was developed for Pegah Gilan company. This research is of applied and descriptive type. First, 12 factors were identified and provided to experts, all of whom were approved. Then, using Bolaños approach, pairwise comparisons were made between the factors. Using interpretive structural modeling, a green human resource management model was designed. The results showed that the factors were classified into six levels. "Green human resource planning", "green job design" and "green recruitment and selection" were determined as being the most influential factors by being at the lowest level (sixth level). Also, "green education" in the fifth level, "green teamwork" and "empowerment of green employees" in the fourth level, "green safety and health management", "green performance management and evaluation" and "green discipline management" in the third level, " "Green Payments" and "Green Rewards" were in the second level and "Globalization" was in the first level. If Pegah Gilan Company can properly implement the requirements of this factor, it will see the expansion of the company. Globalization helps reduce trade barriers, improve communications, direct investment, and enable free flow of capital.

The present study investigates the effect of intellectual capital on financial performance through the role of corporate governance. The research method used is descriptive, survey and correlation. Also, the statistical population of the present study includes all managers of the central branches of the Housing Bank in Tehran. The sample size was determined using the Cochran's formula of 105 people and the sampling method of the present study is simple random. The research data was collected by library and field methods and the instrument used was a questionnaire. The validity of the research instrument was confirmed by a collective opinion of experts and the reliability of the research was 0.881. Data were analyzed using structural equation modeling with SMARTPLS software. The results show that intellectual capital has a significant effect on financial performance and corporate governance. The impact of corporate governance on financial performance has also been positive. Also, the result of the mediator hypothesis shows that the corporate governance variable with an impact factor of 0.209 significantly mediates (increases) the relationship between the variable of intellectual capital and financial performance of the bank. As a result, the hypothesis is confirmed.

Taxes are the most important source of financing government expenditures. To promote economic growth, the government has created free trade zones that can provide economic facilities to those areas by providing special facilities. One of the most important features of free zones is tax exemptions and customs discounts. The purpose of these exemptions is to create safe and developed areas for economic activities that have the ability to attract high domestic and foreign capital and are able to create employment and economic development. Therefore, the purpose of this study is to investigate the impact of tax exemptions on the growth and development of free trade zones in the period 1399. The statistical population of the study includes all companies and booths located in Chabahar Free Trade Zone, which were selected based on Cochran's formula of a sample of 303 companies and the sampling method is random. This research is applied in terms of purpose and descriptive-correlational in terms of data collection. The method of data collection is field and survey and a researcher-made questionnaire was used to collect research data and Cronbach's alpha value of the questionnaire was 0/951. In the next step, using SPSS software, Klomogorov-Smirnov tests and simple regression were performed on the research hypotheses. The results showed that there is a positive and significant relationship between tax exemptions and variables of growth and development of free trade zones, the entry of companies and the level of employment.

Today, bee products are used all over the world due to their healing properties. The therapeutic effects of bee venom are due to the presence of compounds including various peptides and proteins. Melittin is a protein compound that breaks down cell membranes by breaking down phospholipids. This compound has amazing effects on regulating the nervous mechanism of muscles, helping to treat cancer, treating MS and improving nerve pain. Purification of bee venom and study of its biochemical properties can be useful in understanding its therapeutic aspects. If the infrastructure needed for poisoning and its processing is created in the country by pharmaceutical companies, the country will earn a significant income.

The purpose of this pathology study is the effectiveness of the use of information technology and administrative services in the municipalities of Guilan province. The method of the present research is applied and is of descriptive survey type. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. The total volume using Cochran's formula is 229 people and multistage cluster sampling method is used. To answer the research hypotheses and conclude different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that the components of service quality, use of information, performing processes and increasing the flexibility of the organization with the application of information technology and administrative services have been realized in the municipalities of Guilan province. While the information quality component is not realized with the application of information technology and administrative services in the municipalities of Gilan province.

Employee job performance is a category that should be considered by all organizations. The concept of job performance has expanded in recent years and includes three main components including the main job behaviors, citizenship behaviors and deviant behaviors of individuals. As a result, employees' deviant behaviors are one of the most important factors that affect the way they perform in the organization and provide services by them.Deviant behaviors refer to behaviors that intentionally harm the health of the organization and its members. These behaviors are destructive and threaten the health of a social system. Therefore, deviant behaviors in the workplace and related costs are very useful for organizations to be able to predict and detect the occurrence of such behaviors in the workplace. Because detecting deviant behaviors in the employees of the organization and implementing programs and strategies in the organization depends on reducing and controlling these behaviors in the workplace. Especially in service organizations, the mental attitude of employees, their mood and behavior is very important; Because they will have a critical role in the performance of the organization, its output (services) and for the client. The important point in the present study is that employees' work attachment can strengthen their organizational commitment and prevent employee anomalies; That is, employees who belong to the workplace feel a high level of communication between themselves and the organization. As a result, they become more committed to their organization, and because these employees feel a good fit between themselves and their job, they respond better to customer requests and display higher job performance.

In recent years, corporate social responsibility has become one of the most sensitive and fundamental issues for the survival of the organization. This is due to the fact that internal stakeholders, including employees and shareholders, and external stakeholders, including the general public, customers and applicants, suppliers, competitors, government and social institutions, encourage companies to perform socially responsible tasks in response to requests. They are accountable for ensuring the protection of the environment, the diversity and suitability of the work environment, favorable and safe working conditions for employees and other environmental issues. Therefore, reputable organizations as a responsible and accountable organization to stakeholders, in order to create transparency and accountability to their stakeholders, must express their commitments and willingness to carry out social responsibility activities in accordance with the company's values. And ensure that these commitments are implemented throughout the organization. As a result, organizations invest significantly in corporate social responsibility activities to expand their operating profit and performance and gain a competitive advantage. Given the great importance of social responsibility in creating and increasing the value of organizations and also having competitive advantages for organizations, in this article to the concepts and definitions of social responsibility, its components The relationship between this concept and other variables was discussed and more than 50 articles in this field were reviewed to provide a broader view of the concept of social responsibility.

The purpose of this study is to investigate the interaction between intellectual capital and corporate social responsibility and emphasizes that there is not much understanding to distinguish between these two concepts and that this issue requires awareness that accountability reporting Social and intellectual capital overlap a lot. Instead of discussing which information sets are more useful to users of corporate reports, it is more important to pay attention to strong relationships and two-way interactions between the concepts of social responsibility and intellectual capital. Be. The present article analyzes the relationship between social responsibility and intellectual capital. Using the variables of the classical theories of the business unit in the field of voluntary disclosure, an attempt was made to establish their application in the reporting of social responsibility and intellectual capital. In the present study, the common points of social responsibility and intellectual capital are identified and also efforts are made to identify information about intangible assets contained in the comprehensive report (social responsibility). This study focuses on the need to unite and converge the goals of social responsibility reporting and intellectual capital, which can lead to a unified approach to corporate performance disclosure. The present study supports the possibility of integrating indicators of social responsibility and intellectual capital, and by emphasizing the application and usefulness of creating an integrated report that can provide more transparent and relevant information to stakeholders. The ending brings.

Over the past decade, radical changes in consumer preferences for green products, along with the emergence of green consumers, have triggered market mechanisms for new environmentally friendly organizations and products. With the revelation of environmental issues and problems that have plagued the human race today, the necessity to pay attention to this issue has become more and more necessary. Understanding the relationship between corporate environmental strategy and corporate competition is very important for contemporary business researchers, policymakers and professionals and can be used as a competitive advantage in new market conditions. In this research, we try to examine all the cases and dimensions of green marketing as an important factor in increasing product sales through library studies.