فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 83 (زمستان 1400)

This research project aims to define, analyze and examine the key challenges of using the Internet of Things. This research is applied in terms of purpose and the implementation process is such that, after reviewing the literature in the field of research, the challenges in the implementation of the Internet of Things were identified and the proposed research challenge was raised. The types of problems and challenges in the field of IoT, including the challenge of security and privacy, the challenge of law, the challenge of technology, the challenge of culture, the challenge of business model, the challenge of manpower model are widely discussed. Interpretive structure modeling was used to achieve the importance, leveling and communication between challenges. In this method, first, elements related to the subject or issue were identified based on literature review or other techniques such as interviews, etc., and also in this research, some challenges of implementing the Internet of Things were identified based on literature review. The results showed that the challenge of manpower and technology were in the first level, the challenge of security and privacy, laws and culture in the second level and the challenge of business and employment were in the third lev

Incorrect estimation of accruals by management leads to incorrect presentation of reported earnings. Misuse of profits makes it difficult for consumers to make economic decisions. All organizations need to identify and manage risks in order to achieve their goals, because they have always faced a wide range of potentially destructive risks, and it seems that successful organizations are able to fully and adequately manage the risk of giving in They are exposed. Effort risk management identifies, evaluates and measures risks; Then take reciprocal measures to manage them, not eliminate them. The purpose of this study was to manage corporate risk and error in estimating accruals. This research has been done by descriptive- correlation method and is an applied research. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1393 to 1398 that 121 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. Findings showed that there is no significant relationship between corporate risk management and accruals.

One of the main issues in investing is the liquidity of assets. The role of the liquidity factor in the valuation of assets is very important; Because investors are concerned about whether there is a good market for them if they want to sell their assets. Therefore, the purpose of this study is to investigate whether economic policy uncertainty affects stock liquidity? The statistical population of companies listed on the Tehran Stock Exchange between 1390 and 1399 and using the information of 133 companies and multivariate linear regression method was tested to hypothesis that the test results showed that according to the results of the hypothesis test, the variable lack Economic policy certainty has a significant relationship with stock liquidity. In other words, the uncertainty of economic policy has a significant effect on stock liquidity. Therefore, the research hypothesis is confirmed at 95% confidence level.

One of the main issues in investing is the liquidity of assets. The role of the liquidity factor in the valuation of assets is very important; Because investors are concerned about whether there is a good market for them if they want to sell their assets. Therefore, the purpose of this study is to investigate whether economic policy uncertainty affects stock liquidity? The statistical population of companies listed on the Tehran Stock Exchange between 1390 and 1399 and using the information of 133 companies and multivariate linear regression method was tested to hypothesis that the test results showed that according to the results of the hypothesis test, the variable lack Economic policy certainty has a significant relationship with stock liquidity. In other words, the uncertainty of economic policy has a significant effect on stock liquidity. Therefore, the research hypothesis is confirmed at 95% confidence level

Technological developments, especially information and communication technology, have become very important in the banking sector in the last decade. Today, mobile banking is expanding to eliminate physical banking services and provide services with higher speed and quality. Based on this study, with the aim of investigating the role of behavioral intentions in the intention to accept mobile banking in Bank Saderat of Bushehr province. The statistical sample of the research was 384 customers of Bank Saderat in Bushehr province, to which the same number of questionnaires were distributed and collected. Analysis of statistical data and testing of research hypotheses were performed using SPSS24 and Smart PLS3 statistical software using structural equation modeling. Data analysis showed that compatibility, perceived usefulness, perceived ease of use, flexibility and perceived risk have a positive and significant effect on attitudes toward mobile banking acceptance. Self-efficacy and facilitating conditions have a positive and significant effect on perceived behavioral control. Innovation in new technology has a positive and significant effect on the acceptance of mobile banking and the intention to accept mobile banking. Mental norms have a positive and significant effect on the intention to accept mobile banking. Attitudes toward accepting mobile banking and perceived behavioral control have a positive and significant effect on the intention to accept mobile bankin

Today, the importance of the management process is not hidden from anyone. Developed industrialized countries have been paying attention to this issue for decades and actually owe their development to the improvement of previous management methods. While developing countries are still plagued by issues and problems such as poverty and population growth, high unemployment, inflation, unbridled waste, are settled and given. According to this view, educational institutions change themselves to help people who are ready to change and admit that failure to create the right conditions for the success of society will cause great damage to social productivity and dissatisfaction with human resources. Therefore, the education system of developing countries should adapt their curricula to the process of change. Teaching is a complex dynamic activity, intelligent interaction, and if so, teachers are going to introduce different new students. It requires a special management style so that they can be more effective in training

Management accounting theories claim that firms experience different risks during different stages of a product’s lifecycle. This study examines the moderating role of corporate governance on the relationship between a firm’s product lifecycle and its risk- taking aspects. The study was conducted from 2006 to 2014 in the Tehran Stock Exchange. We conducted a statistical panel data analysis and the sample consisted of 128 firms (1,152 firm-year observations). The results showed that the decline stage of the product life cycle is the only stage that would affect the risk-taking of the selected firms. Conceivably, there is a positive relationship between the decline stage of the product lifecycle and risk-taking. In addition, the results indicate a positive relationship between the growth and decline stages of a firm’s product lifecycle and its risk-taking when corporate governance plays a moderating role. In short, when corporate governance acts as a moderating variable, the relationship between a firm’s product lifecycle and its risk- taking is lower than the time when there is no such variable. Hence, regulators and managers should consider the role of corporate governance in all the stages of a product’s lifecycle to ensure successful firm decisions and strategies.

Todays, continuous and purposeful studies, has more important and useful role in financial, economics and accounting areas. Overconfidence is one of the most important personality traits of managers in the field of modern behavioral principles; therefore, and also considering the importance of the company's operating cash flows and its effects on profitability, investigating the relationship between this issue and managers' overconfidence creates a good ground to measure its effect on the company's value and can be useful for the information users. In the present study, for detailed and punctiliousness review,cash flows divide in quarterly and next the effect of managers' overconfidence on Operating cash flow manipulation has been investigated. For this purpose, 111 statistical samples were selected to test the hypotheses in the fiscal year of 2013 to 2019 (a 7-year period). The hypotheses were tested at an error level of 0.05 using data extracted from Eviews software and mixed data method (pulling and panel data). According to the theoretical foundations, overconfident managers with excessive optimism, invest more than right amount, and try to hide their performance in using the company's financial resources on operating cash flows by manipulating the company's financial statements and operating cash flows. Based on the results of hypotheses testing, first, managers' overconfidence has no significant effect on manipulating small negative cash flows. Second, managers' overconfidence does not have a significant effect on manipulating the upward positive cash flows.

This research is an applied research in terms of purpose and is in the category of causal research. The study population included the employees of the Central Regional Water Joint Stock Company. Was used. In this research, structural equations have been used to investigate the relationships between the components of the model. Amos software has been used to analyze the hypotheses. According to the data analysis, the results have shown that work values have a positive and significant effect on organizational citizenship behavior and life satisfaction and also organizational citizenship behavior has a positive and significant effect on life satisfaction.

The present study was conducted to investigate the role of employees' social responsibility on optimal crisis management in the Corona epidemic with the mediating role of perception of organizational values in the Agricultural Bank of Hamadan province, based on the purpose of applied research and descriptive and non-experimental research data collection. The statistical population included all employees of Hamedan Agricultural Bank in 2021 with a total of 373. In this study, simple random sampling method was used for 187 people. Social responsibility was assessed using the Schwartz and Carroll Questionnaire (2017), perception of organizational values was assessed using the Farnham Questionnaire (2001) and optimal crisis management in the Corona epidemic was measured by the Azadian et al. (2016) questionnaire. Also, the level of social responsibility of employees was about 81.8%, the level of perception of organizational values was approximately 66.4% and the optimal crisis management in the Corona epidemic from the perspective of employees was 64.6%. Among the dimensions of social responsibility of employees, the highest average was related to the economic dimension and the lowest average was related to the legal dimension. Among the dimensions of perception of organizational values, the highest and lowest averages were related to the dimensions of human development system and support system, respectively. Among the dimensions of optimal crisis management in the Corona epidemic, the highest mean was obtained after learning culture and the lowest mean was measured after flexibility. The results of structural equation analysis with PLS software showed that employees' social responsibility had a 48% effect on perception of organizational values and a perception of organizational values of 61% explained the optimal crisis management variable in the Corona epidemic. Employee social responsibility indirectly affected crisis management in the Corona epidemic by mediating the perception of organizational values by 29%. On the other hand, all aspects of employee social responsibility, including economic, legal, ethical and humanitarian, had a positive and significant effect on the perception of organizational values and optimal crisis management in the Corona epidemic.

The purpose of this study is to investigate the effect of organizational intelligence of employees on improving the effectiveness of Hamedan Municipality. In this study, two models of organizational intelligence Albrecht (2002) and Parsons organizational effectiveness model (2011) are used. The present study is an applied research in terms of purpose and a correlational research in terms of descriptive research method and a quantitative research in terms of data collection method. The statistical population of the study includes all employees of Hamedan Municipality in 1394 and their total number is 850 people. The statistical sample of employees in this study is estimated to be 265 people according to the statistical population and using Morgan and Krejcie table in a simple random method. The instrument for measuring organizational intelligence is the 49-item Karl Albrecht Questionnaire and the instrument for measuring organizational effectiveness is the 28-item Parsons Questionnaire. The results of regression analysis showed that organizational intelligence has a positive and significant effect on organizational effectiveness. Also, all dimensions of organizational intelligence, including strategic insight, shared destiny, desire for change, unity and agreement, application of knowledge and performance pressure, have the ability to predict organizational effectiveness, and courage has a greater impact on organizational effectiveness than other dimensions

The aim of this study was to investigate the effect of positive organizational behavior on employees' responsible behavior with the mediating role of employee empowerment. The research method was applied in terms of purpose and correlation in terms of descriptive method. The statistical population of this study included all employees of Tehran Municipality who are working in that organization in 2021. The statistical sample of this study was 368 people based on Morgan and Krejcie table with simple random method. Positive organizational behavior was measured by Lutans (12) 12-item questionnaire, job empowerment with Spritzer questionnaire (2005) and employees' committed behavior using Cao questionnaire. et al. (2019) were measured. The results of the analysis with statistical software showed that positive organizational behavior directly affects the committed behaviors of employees by 38%, positive organizational behavior by 62% Job empowerment behaviors are effective and job self- empowerment behaviors (36%) explain the variable of employees 'committed behaviors, as well as positive organizational behavior on employees' committed behaviors and mediating the role of job empowerment behaviors by 22% = 36% × 62% Affect. Therefore, the committed behaviors of employees simultaneously, both directly and indirectly (total effect) are 61% influenced by positive organizational behavior, and among these, job empowerment behaviors as a mediating variable is partial. Therefore, in general, it can be concluded that positive organizational behavior has an effect on employees' committed behaviors with the mediating role of job self-empowerment behaviors in Tehran Municipality

The present study investigated the relationship between human resource management and moral accountability and spiritual intelligence of employees of the General Directorate of Sports and Youth of Hamadan Province. This research was applied in terms of purpose and cross-sectional in terms of time and descriptive and correlational in terms of method. The statistical population included all employees of the General Directorate of Sports and Youth of Hamadan province in 1400, numbering 160 people. The statistical sample was estimated to be 113 people using Morgan and Krejcie table by available method. The level of human resource management was 64.6%, moral accountability 65.8% and spiritual intelligence 70%. The results of Pearson correlation and multivariate regression with SPSS software showed that there was a significant relationship between human resource management with moral accountability and spiritual intelligence. On the other hand, human resource management components such as selection and employment, training and development, performance-based reward system, employee empowerment and job security had a significant relationship with ethical accountability and spiritual intelligence. It was also found that human resource management components such as training and development and job security were able to predict ethical accountability. Also, the components of education and development had the ability to predict spiritual intelligence.

According to Marshall, most human behavior is based on intuitive cognitive systems. Psychologists have shown that new methods of rationality follow categorical patterns, which traditional theories of economics cannot explain. Tyler also proved that people do not behave in accordance with economic theories, and in fact, the connection and cooperation of several disciplines can improve the existing gaps. Therefore, the purpose of this study is to study conventional economics and behavioral economics and to study and recognize consumer behavior. The method used in the present study is applied in terms of purpose and descriptive-survey in terms of data collection. Structural equation modeling has been used to study the conceptual model and research hypotheses. The statistical population of this study included 350 graduate students of economics at the University of Tehran in 1399. Using simple random sampling method and Cochran's formula, 183 people were selected as the statistical sample size. Using the data obtained from the questionnaire and with the help of Smart PLS statistical software, the degree of reliability was measured by measuring Cronbach's alpha and combined reliability. Finally, we came to the conclusion that there is a positive and significant relationship between behavioral economics (with the dimensions of past feelings and emotions, intuition, other people's decisions and how to express the problem and beliefs and values) and decisions of conventional economics. The present study also shows that behavioral economics increases the explanatory power of economic models, and ultimately suggests more appropriate macro policies. We also concluded that behavioral economics and consumer behavior are largely compatible with the view of the Holy Qur'an, and that conventional economics is less adaptable; These results show the truth of consumer behavior.

In the current context of the technological revolution, market dynamics, interactions, customer demand, and specialized institutions to evaluate and manage intangible assets are a challenge for all organizations. One of the factors affecting the financial performance of organizations is intellectual capital; therefore, the role of financial strategies in the impact of intellectual capital on the financial performance of the organization has received less attention. Therefore, the purpose of this study is to investigate the impact of intellectual capital and financial strategies on financial performance in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive in terms of method. In order to answer the research questions, two main hypotheses and seven sub- hypotheses have been developed. To verify the hypotheses, information from the statistical population of the research target, which includes annual financial statements and explanatory notes with them, related to 79 companies listed on the stock exchange, over a period of 5 years (2012 to 2016), with The use of new Rahavard software was collected and analyzed using 9eviews software and unit root tests, co-integration, F-Limmer and Hausman. The results indicate that there is a significant relationship between intellectual capital and financial performance with the moderating role of financial strategies in listed companies. And in the relationship between intellectual capital and financial performance, investment strategy and profit sharing strategy have a negative (reducing) moderating role and financing strategy has a positive (increasing) moderating role

The purpose of this study is to investigate the effect of financial information quality on the relationship between intellectual capital indicators and earnings management. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 152 companies were selected as the sample of the research in an 8-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that among the elements of intellectual capital, only structural capital has a negative and significant relationship with earnings management and the relationship between human capital and capital employed (relationship or customer) with earnings management is not significant. The results also showed that the quality of financial information affects the relationship between intellectual capital (structural and human) indicators and earnings management.

Managers are smoothing Earning to achieve goals such as increasing shareholder welfare or increasing wealth. Conflict of interest between capable managers and companies puts Earning smoothing pressure on the customer market Concentration. The purpose of this study is to investigate the effect of Customer Concentration on the Relationship between Management Ability and earning smoothing. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 142 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that there is a positive and significant relationship between the ability to manage and smooth Earning and customer Concentration has a negative effect on the relationship between the ability to manage and smooth Earning.

Project financing means financing the construction and operation of a project or refinancing a large industrial unit. One of the methods of financing is the issuance of securities. There are various types of securities that represent securities and are transferable, and each of these types is used in a special way in the financing process. Among the bonds that can be issued in the project financing process, we can mention bonds, stocks, securities backed by assets and sukuk. Today, due to the limitations of governments and banks in financing the project, the issuance of securities is recognized as an alternative method. The accumulation of micro- capital of individuals, the anonymity of buyers of securities, non-interference in project management, flexibility in financing terms and access to an endless source of liquidity are among the undeniable benefits of securities and the use of this tool in financing Has gradually expanded the project. The issuance of these bonds in the project financing process is different from the corporate financing and the method of risk allocation, repayment of principal and interest of the bonds, the responsibility of the publishers, the duties of the intermediary and the method of issuance are unique in some cases. Is.

Today, paying attention to the company's capital structure and financing through debt is of special importance that managers pay attention to, especially in times of financial and economic crisis, helping to increase the company's performance by managers is one of the decisions that are considered today; Therefore, it is expected that export tax rebates or export exemptions can be effective in the company's capital structure and financing. The aim of this study was to determine the relationship between export tax exemption and the capital structure of companies (Case study: export-oriented companies listed on the Tehran Stock Exchange). In order to analyze the research hypotheses, the statistical population was selected from 2012 to 2019 for 8 years and included listed companies. The statistical sample was selected by elimination method and 82 companies were selected. The research method used is descriptive-analytical method and historical research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was performed using Eviews version 9 software. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that there is a significant relationship between export tax exemption and capital structure of export-oriented companies listed on the Tehran Stock Exchange. All four special hypotheses on the capital structure of the company in the export tax exemption index through financing for fixed asset investments of 5.24, export tax exemption through financial cost smoothing of 3.49, export tax exemption through reduction of domestic financing 6.95 and export tax exemption through performance improvement (total factor productivity, profitability, labor productivity) of the company is 5.67 that managers should pay attention to all four indicators to improve the company's capital structure and with research Zhang in 2021 is aligned and consistent.

The level of cash holdings includes funds that are readily available for investment in physical assets or for distribution to investors. The purpose of this study is to investigate the effect of audit quality on the relationship between accounting conservatism and cash holding value. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 142 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that there is a positive and significant relationship between accounting conservatism and cash holding value; Earnings management does not affect the relationship between accounting conservatism and cash holding value; however, the auditor's tenure has a significant negative effect on the relationship between accounting conservatism and cash holding value.

Both the corporate governance system and the disclosure of social responsibility are based on the concept of accountability. Increasing the level of accountability in the board structure leads to better cost management and more disclosure of information related to the social performance of companies and thus more stakeholder satisfaction. The purpose of this study is to investigate the moderating role of corporate social responsibility on the relationship between the quality of corporate governance and tax avoidance. The information required for this study is taken from the financial statements of 142 companies in the period 1391-1391. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis. The results of testing the research hypotheses showed that there is a negative and significant relationship between the quality of corporate governance and tax avoidance and the social responsibility strengthens this negative and significant relationship.

The value of the company is very important for shareholders, investors, managers, creditors and other stakeholders in evaluating the future of the company and its impact on estimating risk and return on investment and stock prices. The purpose of this study is to investigate the relationship between institutional investors and the Firm Value and Dividend Policy. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 152 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that there is a positive and significant relationship between the ratio of institutional ownership and Firm Value. There is also a positive and significant relationship between institutional ownership ratio and dividend policy.

The purpose of this study was the effect of internal controls on earnings stability in companies listed on the Tehran Stock Exchange. In this research, to collect the required data and information, first the library method and documentary studies were used, based on which, the theoretical foundations and research literature of specialized Latin books and magazines and explanatory notes of selected companies, Video and statistical archives of the Tehran Persian Stock Exchange were collected. Then, the necessary data to test the research hypotheses were extracted by referring to the financial statements, the stock exchange website and other related databases, as well as the new mortgage software and the comprehensive stock exchange database. Ivy software has been used to examine the relationship between variables. The results of this study indicate that internal controls have a positive and significant effect on earnings stability in companies listed on the Tehran Stock Exchange.

To investigate the effect of board characteristics, CEO power indicators and financial crisis on the risk-taking of banks listed on the Tehran Stock Exchange.

The statistical population of this research is among the 18 banks listed on the Tehran Stock Exchange during the period 1393 to 1399. In this research, panel (panel) data with fixed effects have been used.

The results of the first to sixth hypotheses, respectively, showed that the size of the board has a significant and negative effect on banks' risk-taking (credit risk and liquidity risk). Board independence has a significant and negative effect on banks' risk-taking (credit risk and liquidity risk); The expertise of the board of directors does not have a significant or negative effect on banks' risk-taking (credit risk and liquidity risk). The salary of the CEO does not have a significant and negative effect on the risk-taking of banks (credit risk); But this has a positive effect on liquidity risk; The duality of the duties of the CEO and the Chairman of the Board of Directors has a significant and negative effect on banks 'risk-taking (credit risk and liquidity risk) and the financial crisis has a significant and positive effect on banks' risk-taking (credit risk and liquidity risk).

Larger boards reduce risk due to the availability of more human capital and more order and balance in the decision-making process. According to the assumptions of agency theory, the number of directors on the corporation board is related to the outcome of the board decisions.

Cross-Ownership is a type of ownership structure in which business units are both shareholders and owners of each other. The purpose of this study is to investigate the the impact of market conditions on the Relationship between financing of investment opportunities and institutional cross-ownership. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 148 companies were selected as the sample of the research in an 8-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that the financing of investment opportunities is positively associated with institutional cross-ownership and the positive association between the financing of investment opportunities and institutional cross- ownership is more pronounced when the firm faces more product market competition

The aim of this study was to investigate the relationship between social intelligence and mental health with employee responsibility in Karun Petrochemical Company. The research method was applied in terms of purpose and descriptive-correlational in nature. The statistical population of the study was all the employees of Karun Petrochemical Company with 1000 people, from whom 278 people were selected, based on the formula of Corsey and Morgan. In the present study, two methods of library and field have been used to collect information The data measurement tool was a questionnaire which is one of the standard social intelligence questionnaires; Silura et al. (2001), Mental Health; Keys Mental Health (2002) and Responsibility; Carroll (1991) was used and its validity has been tested and confirmed by experts and its reliability has been confirmed by Cronbach's alpha coefficient. To analyze the data using SPSS software and data at the level of descriptive statistics, frequency tables and graphs based on demographic characteristics and at the level of inferential statistics, Golmokrov-Smirnov test, Pearson correlation coefficient test and simple regression test were used. The results indicate that there is a relationship between social intelligence and mental health with the responsibility of employees in Karun Petrochemical Company. Based on the findings, it can be concluded that having social intelligence can affect social responsibility and employees who have more responsibility have higher levels of mental health.

The present study seeks to investigate the relationship between intellectual and Islamic capitalism and social responsibility in companies listed on the Tehran Stock Exchange. For this purpose, multivariate regression model was used to test the hypotheses. The research hypotheses have been analyzed using a sample consisting of 137 companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The findings indicate that there is a positive and significant relationship between intellectual and Islamic capital and corporate social responsibility.

Nowadays, paying attention to technology and its management is very important for companies so that they can achieve higher performance for themselves. The purpose of this study is to investigate the role of technology management on organizational performance based on the perspective of innovation and quality. The statistical population of the present study includes the employees of knowledge-based companies based in Tehran. According to Morgan table and simple random sampling method, 135 employees of these companies were selected as the sample size. Data collection was performed using standard questionnaires. Data analysis was performed using tests of significance coefficients and path coefficients in PLS software. The results indicate that technology management has a positive and significant effect on product quality, process innovation and product innovation.

Accounting conservatism is an essential feature of financial reporting quality to improve the reliability of corporate financial statements. Accounting conservatism controls the cost of representation and affects the likelihood of Stock Price Crash in several ways. The purpose of this study is Investigate the Moderating Role of Institutional and Managerial Ownership on the Effect of Conservatism Stock Price Crash Risk. The information required for this research is taken from the financial statements of 142 companies in the period 1391-1399. The research is applied research in terms of purpose type and the research method is correlation in nature and content and logistical statistical analysis has been used to analyze the research hypothesis. The results of testing the research hypotheses showed that accounting conservatism has a negative and significant effect on the Stock Price Crash Risk; Institutional ownership has a moderating role on the impact of accounting conservatism on Stock Price Crash Risk; But managerial ownership has no moderating effect on the impact of accounting conservatism on Stock Price Crash Risk.

Education is the center of socio-economic, political and cultural development of human societies. All countries need efficient and effective education for their comprehensive development. On the other hand, the success of schools and achieving their goals requires efficient and effective leadership. Unfortunately, it must be acknowledged that managers are not involved in planning policy making and training decisions, but in the process of implementing them are responsible for guiding and leading the achievement of policies. In today's world, based on new theories, the best type of management is considered to be management with leadership and effectiveness.

One of the topics of capital market research is the ability of management and working capital, which is always considered by researchers in the field of accounting research and financial knowledge. In fact, working capital management is very important for companies because it directly affects the liquidity and profitability of the company and is considered as a key factor in determining the value of the company. On the other hand, managers should pay attention to working capital for two reasons: first, talented managers should have a better understanding of the company's work environment, and second, capable managers can effectively and efficiently use the resources of firms in the best possible way. Accordingly, the present study seeks to investigate the relationship between management ability and working capital management in the Iranian capital market. In this regard, according to the applied restrictions, the data of 116 companies for a period of 10 years from 2011 to 2020 were tested and analyzed using multivariate regression model and composite data. The findings of the first hypothesis of the research indicate that the ability of management increases the cash flow cycle of the company. Also, the second hypothesis indicates a negative relationship between the ability to manage and the cash conversion cycle. Based on the result of the third hypothesis, it can be stated that there is a significant negative relationship between the ability to manage and the payment period of accounts payable. Finally, according to the fourth hypothesis, the ability to manage increases the inventory cycle.

Management and leadership is one of the pillars of any organization and society. Educational management has a special place among other types of management. If the education of any society is at the top of all the issues of the society, the educational management with the same logic, has an important place in the improvement and development of the society. If the educational managers of a society have sufficient knowledge and skills, without a doubt, the educational system will also have high effectiveness, efficiency and credibility. Education, which has spiritual and economic goals, and tries to force the individual to institutional activities in achieving those goals, is of particular importance in most societies today. The main importance of the institution of education in the social role is that due to the construction of the individual for himself, he strives to prepare him for life among human beings. The person is estimated. In this way, education, while preparing the person to meet his material and spiritual needs, also prepares him to help meet their collective needs. The basic task of any educational organization is to achieve predetermined educational goals that may be in different areas of cognitive, emotional, psychomotor and perceptual. Planning in a general sense means predicting and determining the ways, methods and facilities to achieve a desirable educational goal. Planning is the most important task of the educational director according to the organizational level or position of the director.

Strategic management and critical thinking are two broad and important phenomena for contemporary society. Their implications are both well discussed in the literature. However, the conceptual links between them have not been analyzed and the role of critical thinking functions in the process of effective management or strategic thinking has not been revealed. This article seeks to fill this gap by providing conceptual connections between strategic thinking and critical thinking. In order to find studies and documents related to the present article in Google Scholar database and internal databases of Jihad Daneshgahi, Magiran and Civilica, a search was performed using the keywords. In order to reveal the internal structure of each concept and identify conceptual relationships, a critical study was conducted. The main purpose of this article is to prove the effect of critical thinking on management or strategic thinking. The results showed that many factors can be expressed as a prerequisite for management or strategic thinking, but in the present study, the author considers strategic thinking as one of the most important prerequisites for critical thinking. This research can be considered as a basis for further analysis of the relationship between these two phenomena. Increasing awareness of the functions of critical thinking in management or strategic thinking can create new orientations in organizational strategies

Privatization is one of the major global trends in higher education. Although private universities are acclaimed in many foreign countries, so many factors contribute to the development of private higher education in countries. The social demand and government strategy to raise the level of knowledge of the people has produced a great acceleration of the privatization of higher education in Iran. Failure to consider the necessary infrastructure of private education in Iran has caused impairment to higher education and a review of theoretical and experimental foundations in this area indicated that there are many concerns in this area, the most important of which include simply transferring knowledge and not paying attention to production, the weakness of research and the inability to communicate with the departments employing graduates and the inadequacy of faculty members of the related type in the universities. It seems essential to reorganize the public sector of higher education and make it more favorable with the superior goals of higher education in the country in order to prevent the dissipation of human capital by inserting ineffective information in these centers.

Economic growth cannot continue without improvement in human development, and human development is a prerequisite for long-term sustainable growth, and every country needs a human development threshold to move on the path of economic growth. This study examines the factors affecting Iran's economic growth with respect to the role of human development indicators. The variables of health index, education index and standard of living index are alternative variables of human development. For this purpose, the annual data of 1397-1397 and the method of selfexplanation with distributional intervals and the method of error correction have been used. The obtained results show that in the long run, the variables of health index, education index and standard of living index have a positive and significant effect on economic growth.

With accurate targeting and licensing and financial soundness, you can invest in different companies empowered in the Tehran Stock Exchange. This research is more research in terms of the nature and method of interpretation and observation, and can use it and thus be able to obtain more information using the information it provides you, and you can get the kind of retraction. In doing so, four hypotheses have been formulated and 110 companies have been selected through licensing to modify the system for a period of 7 years between 2012 and 2018 and provide services to research sites after collection in various software using statistical software. Ivies are allowed and position analysis. However, you can use the Hypothesis Service to show: between licenses and more investments you can get consulting services. However international you can choose a lot more financially and investing.

The present study was conducted on the relationship between interest rate fluctuations and the probability of bankruptcy with the bank's use of borrower financial reports. The research method was applied in terms of purpose and descriptive survey in terms of data collection. The statistical population of the present study consists of Bank Mellat branches in Markazi province, including 120 branches during the years 1394 to 1399. Necessary data to test research hypotheses by referring to financial statements and explanatory notes of selected companies, CDs of video and statistical archives of the Tehran Stock Exchange, the website of the Stock Exchange and other related databases, as well as software A new tactician and guide was extracted. After collecting and transferring the data to an Excel spreadsheet and performing the necessary calculations, the data were prepared for final analysis. Eviews10 econometric software was used to analyze the data. To analyze the data in this study, correlation test and multivariate linear regression test were used to test the hypotheses. The results showed that there is a significant relationship between interest rate fluctuations and borrower financial reports in Bank Mellat branches. Therefore, the first sub-hypothesis of the research is confirmed at the error level of 0.05. Moreover, the coefficient obtained for this variable (0.709171) is positive, which indicates that the relationship between interest rate fluctuations and the financial statements of the borrower is direct. The borrower's financial statements are significant except for two variables: interest before interest and the ratio of sales to total liabilities, and the correlation matrix shows that there is a strong correlation between interest rate fluctuations and the borrower's financial statements.

Understanding cost behavior is one of the most important topics in cost accounting and management accounting. Cost stickiness refers to the fact that the intensity of cost reductions due to the decrease in activity volume is less than the intensity of cost increases due to the increase in activity volume, which on the one hand can increase the likelihood of the company losing money next year., This variable increases the audit fee in companies. Therefore, the main purpose of this study is to investigate the effect of cost stickiness on the probability of loss of the company in the coming year and the audit fee in companies listed on the Tehran Stock Exchange. The statistical population of this research includes 101 companies listed on the Tehran Stock Exchange during the period 2013 to 2019. To test the research hypotheses, logistic regression and multiple linear regression based on panel data (random effects pattern) were used. Research findings show that cost stickiness has a positive and significant effect on the likelihood of the company losing money in the coming year; Also, cost stickiness has a positive and significant effect on audit fees.

The aim of this study was to investigate the factors affecting the target market of the tourism industry on the increase and development of tourism in Lorestan province. The research method used is applied in terms of purpose and survey in terms of nature and descriptive method. The statistical population of this study includes all employees in the Islamic Council of the city and the current situation of women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women, women Using Morgan table S = 140 people were selected as a sample by systematic (regular) random sampling method. To collect the data, the standard questionnaires of Target Tourism Market Rai and Das (2011) Tourism Development and Choi et al. (2006) were used. Data collected through statistical tests such as Kolmogorov-Smirinov test and using spss24 software and confirmatory factor analysis using the path analysis technique in LISREL statistical software, are analyzed for factor significance testing. Took. The results of the present study show that the target market factors of the tourism industry have an effect on the increase and development of tourism. Because the value of the correlation coefficient is positive. As a result, as the target market of the tourism industry increases, the development of tourism increases, and if it decreases, the target market of the tourism industry also decreases with the development of tourism.

Financial management provides financial resources by making decisions about debts and equity, and uses them to make decisions about current assets, long-term assets, and investments. Therefore, debt is one of the main components of the capital structure of most companies that plays an important role in managing corporate financing. On the other hand, the main goal of company management is to maximize the wealth of company shareholders. Therefore, the purpose of this study is to investigate the effect of the percentage of nonexecutive board members on the relationship between financial flexibility and managers' remuneration in companies listed on the Tehran Stock Exchange. This research has been done by descriptive-correlation method and is an applied research. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1393 to 1397, of which 103 companies have been active in the stock market during the entire research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. The research findings indicate a significant relationship between financial flexibility and board remuneration. The results also showed that the number of non-executive board members has an effect on the relationship between financial flexibility and board remuneration.

The purpose of this study is investigating the relationship Customer concentration and stock price crash risk according to management behavioral characteristics. The research is applied in terms of the type of purpose and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and logistic regression was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1399 have been used. The results of this study show that there is a significant relationship between Customer concentration (total sales of the company to major customers and Herfindahl-Hirschman index) and the stock price crash risk; but there is no significant relationship between the Customer concentration index in the year and the stock price crash risk. The results also showed that the Management Myopia has a positive effect on the relationship between Customer concentration indicators and stock price crash risk and intensifies this relationship; but the conservatism of management has a significant negative effect on the relationship between Customer concentration indicators and stock price crash risk.

The present study aimed to investigate the effect of social capital dimensions on entrepreneurship in knowledge-based companies in Tehran. In the present study, in order to achieve the research goal, the Nahapit and Gushal models were used to investigate the effect of social capital dimensions. The statistical population of this study includes members of knowledge-based companies in Tehran; whose number is 340 people and the sample size of 181 people has been determined using Morgan table. The existing data were analyzed using LISREL software and prioritized with Expert Choice software. This research is a descriptive research in terms of data collection and applied research in terms of objectives. The results show that structural and cognitive dimensions have an effect on entrepreneurship, but the communication dimension of social capital has no significant effect on entrepreneurship. Also, the "cognitive dimension" weighing 0.246 has the greatest effect on the dimensions of social capital.

In order to be successful in today's competitive and complex environment, organizations must rely on various tools to equip themselves with capabilities and capabilities to differentiate them from competitors. Paying attention to entrepreneurial marketing performance and concepts that have a direct and important impact on them can create this capability for organizations. Entrepreneurial marketing performance is one of the most important management concepts that is recognized as a lever for the success of companies. Meanwhile, strategic human resource management that looks at the soft and hard aspects of human resources can affect the goals of the organization both in terms of strategic goals and human resources and with a different perspective on marketing performance. Affect entrepreneurship. Therefore, in the present study, with the approach of self-organizing model that emphasizes complex concepts in a turbulent environment, an attempt has been made to examine the impact of strategic human resource management on the performance of entrepreneurial marketing. In order to achieve this goal, in the present study, using a review of theoretical studies and descriptive-analytical study, a brief and comprehensive look at the concepts of research variables and various factors affecting them has been tried.

Businesses today operate in an environment that is highly complex, unpredictable and turbulent. In order to survive in such an environment, businesses must be able to identify various factors and criteria to improve performance and take steps to increase it. Since the introduction of the concept of self-organization from the realm of complex systems to the realm of management and business, this issue has been considered by many researchers and different researchers have looked at it with different approaches, but the lack of research with a marketing approach. Creatively and entrepreneurially explore how it relates to business performance. In this regard, the purpose of this study is to investigate creative and entrepreneurial marketing on business performance based on self-organization model. In order to achieve the present goal, by using the review of theoretical studies and descriptive study, an attempt has been made to provide a proper understanding of the concepts of research variables with a brief and comprehensive look and eliminate the lack of theoretical studies in this field.

Nowadays, listening to the employee voice is of significant importance for organizations. On the one hand, the employees' ideas and opinions can solve many organizational issues and problems, and on the other hand, reflect their interests and desires to the organization's management. Employees who withhold what they know and refuse to share their ideas, opinions, and information for any reason will often experience stress, dissatisfaction, job frustration, and isolation in their organization. This will result in a decrease in trust between people, reduced commitment to the organization, and a decline in employee performance. Accordingly, organizational voice encompasses various individual, organizational, and social factors, and the identification of the factors leading to activate the employee voice to voluntary express views to influence organizational actions results in innovation, creativity, and development, as well as solving organizational problems. There is a dearth of research regarding the effects of new leadership styles (ethical, transformational, and authentic) on the emergence of voice behavior and employee voice. Therefore, this systematic review aimed to focus on this issue. Considering the previous studies, all articles in five databases, including Magiran, Noormags, Civilica, the Comprehensive Portal of Human Sciences, and Scientific Information Database of Jihad Daneshgahi, were searched using such keywords as "ethical leadership", "transformational leadership", "authentic leadership", "employee voice", "organizational voice", and "voice behavior". Finally, by eliminating duplicate and low- quality articles, 13 studies were completely included in the research process. After introducing and reviewing the thematic literature of the variables in the present study, the data of the aforementioned articles were reviewed. After evaluating the results of previous studies, recommendations were proposed to improve the employee voice in organizations using the mentioned leadership styles.

The purpose of this study is to determine the effect of innovation on customer value-creating behaviors by considering the mediating role of customer interaction. In this regard, by examining concepts such as innovation, customer value-creating behaviors and customer interaction and using the structural equation modeling method, we examined the mediating role of customer interaction in chain restaurants in Tehran province. The statistical population of this study includes all employees and customers of selected chain restaurants in Tehran. Based on this, the number of statistical samples according to Krejcie and Morgan table was estimated to be 384 people who were selected by available random sampling method. A questionnaire was used to collect data in this study. Its validity as content validity was confirmed by experts and the construct validity was confirmed by confirmatory factor analysis in SPSS software as well as Smart-PLS software and the reliability of the questionnaire was checked and confirmed by Cronbach's alpha method. Kolmogorov- Smirnov test was used to analyze the data for normality and path analysis test was used to confirm the hypotheses. The result shows the impact of innovation on customer value creation behaviors with the mediating role of customer interaction. The results also show the impact of innovation on customer interaction and innovation on customer participation behaviors and customer citizenship behaviors. Customer interaction also had an effect on participation and citizenship behaviors and the effect of innovation on customer citizenship behaviors with the mediating role of customer interaction was also confirmed.

Today, the spread of human knowledge in forecasting and planning has enabled countries to be safe from many disasters. Therefore, the location of the vast majority of urban areas in Iran in the range of moderate to high risk of earthquakes pays attention to categories such as passive defense. Existence of vulnerabilities, weakness in compliance with technical and engineering rules and regulations, weakness of proper management to control urban construction, lack of structures related to the occurrence of any crisis and also weakness in applying the principles of passive defense of Rasht with problems and Has faced unfortunate threats. One of the most important strategies in urban management is passive defense, which has been considered in urban planning and management from the past until now. If we look at the existing political structure and space and military paradigms in the urban space, it seems necessary to take a comprehensive look at the actions of the passive defense system to increase the power and authority of the system and reduce physical and human vulnerabilities. Possible violations may occur. Passive defense, meanwhile, refers to a set of measures that do not require the use of software warfare and can be used to prevent financial losses with vital equipment and facilities and human casualties, or to reduce casualties as much as possible. Reduced.

Communication is one of the most important tools of civilized society and it can be said that communication is the most important factor of human development and excellence. As communication is vital for civilized human beings, it is vital for organizational operations, the formation and survival of the organization. One of the challenges facing communication is not addressing the role of ethics in this issue. Ethics in organizational communication is not only related to the individual, but also is highly regarded by organizations, companies and professional institutions. This study with a review approach examines the studies and research of the past twenty years and tries to extract Effective solutions and finding a study vacuum. Given the above and the studies and research done on organizational communication, it seems that ethics is considered as principles, values, ethics and beliefs that have a significant role in enriching the overall life of individuals in research is low. It shows that members of organizations are usually well aware that they must apply ethics in organizational communication to promote well-being and goodwill. When people apply these in organizations, they can not only create friendly and intimate relationships with other members, but also achieve organizational goals (organizational performance and job satisfaction) and improve the overall structure of the organization. Give

Deciding whether to hold cash in companies has been one of the major issues in the finance literature in recent years. On the other hand, the characteristics of CEOs and their abilities have had a significant impact on the management of the company, which has attracted the attention of researchers. In this study, we investigated the effect of CEO characteristics on the value of cash surplus and used data from 110 companies from listed companies in Tehran Stock Exchange during 2012-2013. After estimating the cash balance, we calculate the cash surplus for each year of the company and then interactively evaluate it using variables related to CEO characteristics including education level, field of study and tenure in the final regression model, and We tested it using eviews software and ordinary least squares method. The results showed that there was no significant relationship between educational level, field of study and the length of tenure of CEO and cash value of surplus in the studied companies.

So far, different models have been used to evaluate the performance of organizations, each of which has a different approach to the performance of the organization. The Balanced Scorecard (BSC) method for measuring performance is a strategic, result-oriented and multidimensional model. Unlike other traditional models that consider the main goal of the organization to be profitable, the Balanced Scorecard method provides a framework of activities related to the goals and strategies for management, and the implementation of the strategy depends on a set of different performance dimensions. This model measures the performance of organizations from four perspectives: financial, customer, internal processes, and growth and learning. In this study, using the balanced evaluation card model, the performance of organizations under the municipality of West Guilan has been compared with each other. The result of testing the research hypotheses, using the Friedman test at 95% confidence level, shows that the performance of municipal subordinate organizations in terms of the four aspects of the balanced assessment card (separately and in total) are significantly different from each oth

In the event of an earthquake, the weak points of the building are vulnerable to damage, that is, the earthquake effect on these areas can be problematic. These weak points are usually caused by rapid changes in hardness and strength or a combination of these two, and the effects of these Weak points are more prominent and more visible with the distribution of false masses. In this dissertation, two 4th and 8th floor frames, which were categorized as irregular in Iran's 2800 regulations, were subjected to three loading modes (horizontal component, vertical component, and both). Structural Response values for roof acceleration, basement cutting, roof swing and drainage between floors were investigated. The results showed that the vertical component of high kinematic earthquakes increases the response of the structure and cannot be ignored in the analysis of this component. As the structure height increased, the magnitude of the response to the structure was higher

The purpose of this study is to investigate the effect of employee welfare and job stress on the commitment of employees in the municipalities of Guilan province. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. Tamoneh volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that the welfare of employees has a positive and significant effect on the commitment of employees in the municipalities of Guilan province and also job stress has an inverse effect on the commitment of employees in the municipalities of Guilan province.

The company's performance is based on the diversity of beneficiaries, and the importance of each of these factors depends to a large extent on the type and characteristics of the environment in which the company operates. But in general, there is still no complete agreement among the experts on whether the variables and performance indicators of a company are. The purpose of this research is to investigate the effect of free cash flows on the performance of companies admitted to Tehran Stock Exchange according to the type of industry. To analyze the hypotheses, the statistical sample of 151 Tehran Stock Exchange was investigated over a period of 6 Years old between 1394 and 1399 and has been investigated using combination of data using regression models by Eviwes software. The results of the analysis show that performing operational activities, investing activities and financing activities has a significant impact on the firm's performanc

Determining the set of factors that affect the brand attitude and brand preferences in online stores, as well as the intention to buy, is one of the important issues in improving e-business. The purpose of this study is to investigate the effect of consumer satisfaction on purchase intention, mediated by brand attitude and brand preferences in Digi Kala Company. The method of conducting research is descriptive and survey method, and based on the purpose is part of applied research. The statistical population of the study, in this study includes all customers of Digi Kala in Tehran, which are countless. Sample size According to the extent and geographical area, the number of samples equal to 384 people was determined based on Cochran's formula. The research instruments included four consumer satisfaction questionnaires of Hassangholi et al. (2013) with 10 items, Chang and Liu brand preferences questionnaire (2009) with 8 items, Lu and Lamb brand attitude questionnaire (2000) with 12 items and Dorvasola purchase intention questionnaire (2004). With 8 items. The validity of the instrument was in three ways: face, content and structure, and its reliability was determined to be 0.83 for the whole questionnaire based on Cronbach's alpha. The collected data were analyzed based on structural equation path analysis in AMOS software. The results showed that consumer satisfaction has a significant effect on brand preferences with an impact factor of 0.60, brand preferences on brand attitude with an impact factor of 0.39, brand attitude on purchase intention with an impact factor of 0.76. Accordingly, brand attitude on purchase intention, with a coefficient of impact of 0.76, the most impact and brand preferences on brand attitude, with an impact factor of 0.39, is the lowest.

The characteristics of CEOs are recognized as a prominent factor in the business world and the personal characteristics of each CEO have a significant impact on the company's strategy and performance. A company's strategic decisions are influenced by management characteristics. The characteristics of CEOs are recognized as a prominent factor in the business world and the personal characteristics of each CEO have a significant impact on the company strategy and performance. A company strategic decision is influenced by management characteristics. The purpose of this study was to investigate the effect of the CEO's orientation and level of education on cash holdings and cash surplus value. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1394 to 1399 that the sample size according to the screening method and after removing the pert observations is equal to 147 companies. In this research, panel (panel) data with fixed effects has been used. The results of analyzing company data using multivariate regression showed that there is a significant and positive relationship between the orientation and education level of the CEO on cash holdings. Other research results also show that there is a significant relationship between the orientation and level of education of the CEO and the surplus value of cash flo

In the contemporary leadership and organizational management literature, transformational leadership theories have become known as the foremost of all theories in describing leadership effectiveness processes. At the same time, this theory has been able to provide a good model for fundamental change and transformation in the structure of many organizations today. In this process, we intend to examine the scientific value and practical achievements of the evolutionary theories of the formation process and the ups and downs associated with its evolution, and finally to provide a clear picture of its nature and dimensions

Political behavior is one of the components of government organizations. These behaviors cause administrative divisions and losses that reduce organizational productivity; Therefore, awareness of the factors affecting political behavior in government organizations has led to the absence of challenges and limiting these behaviors has an important role; Accordingly, the purpose of this study is to design a model of political behavior in government organizations. In this review study, about 25 domestic and foreign articles were reviewed and analyzed. The results showed that both individual and organizational backgrounds can lead to political behavior. Lack of resources creates policy. When resources such as monetary incentives or promotions are limited, people find the organization more political. Any ambiguity can lead to more organizational policies. Also, political behaviors are informal, informal, and sometimes behind-the-scenes attempts to sell ideas, influence the organization, increase power, or achieve other strategic goals

Organizations today need to be run in a highly competitive environment with dramatic developments. In such situations, managers do not have much opportunity to control employees and must spend most of their time and energy identifying the external and internal environment of the organization and leave other day-to-day tasks to employees. One of the important components for organizations to enter national and international arenas and compete in these arenas is capable human resources. Employees can perform their tasks well when they have the necessary skills, knowledge and ability and the goals of the organization. To know well. The tool that can help managers in this regard is the empowerment process. The aim of this study is to provide an empowerment model for government employees with a review research method. The results show that capable manpower creates a capable organization. At the same time, the management of the organization should be able to reduce the negative symptoms that arise from individual and collective behaviors day by day, such as poor communication, bureaucratic atmosphere, conservatism, lack of freedom of action, limited participation and inequality of opportunity. They come and destroy the positive feeling in peopl

In recent decades, one of the concerns of organizations and researchers in the field of humanities has been leadership style. Leadership is the most important factor in the survival and continuity of the success of the organization. In the meantime, the style of moral leadership has a special value due to the need of the world to discuss ethics. Prioritizing ethics in the organization provides the ground for creating and promoting individual and organizational effectiveness. However, what is considered in the Islamic field about the conditions of moral leadership is different from Western studies and is derived from Islamic beliefs and ethics, ie based on the Qur'an, manners and narrations of the infallibles. The dimensions of individual characteristics, situational characteristics, ethical decisions of managers, the need for deterrent power and ethical contexts can be explain

Researchers in contemporary literature consider job satisfaction as a psychological factor and it is a kind of emotional incompatibility with job and employment conditions. This means that if the desired job provides the desired pleasure for the person, the person will be satisfied with his job, and if the desired job does not provide the desired pleasure for the person, the person will start to condemn himself and will be dissatisfied with it. In this process, we intend to examine the scientific value and practical achievements of the evolutionary theories of the formation process and the ups and downs associated with its evolution, and finally to provide a clear picture of its nature and dimensions.

Today's world has become increasingly integrated with the widespread changes in the field of modern technologies and the expansion of social networks, in the form of social relationships and one of the main elements of the development and work of individuals and societies, these social relations as social capital It will be named. The purpose of this study is to evaluate social capital based on the model of obscurity and social exclusion in the social security organization of Tehran province. Which deals with the assessment of social capital in three dimensions of relationship (trust, homework, sense of identity and norms), structural (configuration, links, constructive and cognitive) (ciphers, languages, and shared stories). The research method was descriptive survey and data gathering tool was a standard questionnaire. The present study was conducted among 264 employees based on the Cochran formula. The results of this study indicate that all structural, cognitive and social dimensions of social capital have a significant effect on the development of social capital of the organization. The results of the research can be effective as an applied research in improving the performance, policy making and decision making of managers in the social security organization. Understanding these dimensions will lead to the development of organizational functions and decision makers.

This study investigates the relationship between bankruptcy and stock overvaluation and earnings management and overconfidence of management. The dependent variable of the study, bankruptcy and independent variables of the study, including the proxies of stock overvaluation (ratio of price per share to profit of delayed share and the ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of Overconfidence of Management (part of changes in the volume of assets that are not affected by sales). This is an applied study and the statistical procedure includes the OLS regression model with random effects. The statistical sample of the study includes 551 companies-years of companies listed on the Tehran Stock Exchange from 2012 to 2018. The results of testing the study hypotheses show that in the companies surveyed in this period, bankruptcy has a strong significant negative relationship with stock overvaluation and a weak significant negative relationship with earnings management and a strong significant positive relationship with overconfidence of management

Private companies are trying to avoid paying taxes in order to reduce costs. They are constantly looking for new ways to avoid paying taxes, and to achieve this they are hiring expert managers who are familiar with tax laws to take advantage of their familiarity with the ambiguities and weaknesses in tax laws and regulations. Avoid paying taxes and ultimately reduce costs and increase the company's profitability. It is important to examine the factors affecting taxation. Based on the above, the general purpose of the study is to investigate the effect of financial expertise on tax avoidance. In order to achieve the above objectives, three hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 113 firms was selected from the firms listed in Tehran Stock Exchange during the period 2012 to 2018. Multivariate regression model based on combined data was used to test the research hypothesis. The results of this study show that there is a negative and significant relationship between financial expertise in the CEO, Board of Directors and the Audit Committee on tax avoidance, which means that by increasing these criteria, tax avoidance will decrease

Social capital is a relatively new concept in the social sciences, and in short, it means norms and networks that allow people to participate in collective action for mutual benefit. This concept can be measured by methods such as measuring the level of social trust and membership levels in civil, formal or informal associations. Social capital is a compound concept that describes the existence or extent of these norms and networks in a society at a particular time. Relationships, selfish behavior, and trust are examples of these norms. Social capital is one of the new concepts that has been introduced today in the economic and social studies of modern societies and its identification as a type of capital, both at the level of macro-management of countries and at the level of management of organizations and enterprises can provide a new understanding of socio-economic systems. Create and assist administrators to better manage systems. The purpose of this study was to design a social capital model in Iranian government organizations. This article examines the dimensions and indicators of social capital and identifies three dimensions: cognitive, relational and structural.

As you know, estimating the regression model separately for each industry and in each year is time consuming and requires a lot of care, because to the number of product the number of industries and the number of years the regression model for the observations of companies related to each industry-year must be estimated and each time the results are transferred to Excel software, and this issue may have led some researchers to do less studies that require to estimate industry-year regression model. In this article is taught how can estimate the industry-year regression model with classical hypothesis and collinearity tests by writing statements including two nested forvalues loops in a very short time. The examples used in this paper have done for Stata software, which can be used for other statistical software. It is hoped that using this method will lead road to be flatter for doing studies that require to estimate industry-year regression model

The main purpose of this study is to investigate the effect of stock price fall risk and CEO power in Iranian capital market member companies. This research has been studied in a statistical sample of 120 companies that are members of the Iranian capital market between 2011 and 2020. The results of this study, which was analyzed by panel analysis method, show that the risk of collapse is negatively related to the power of the CEO and show that the power of the CEO decreases after experiencing a fall in stock prices. We also found that holding the number of CEO positions after the stock price fell further reduced the dual role of the CEO. Most importantly, our results show that corporate governance plays an important role in reducing the CEO's power when there is a risk of collapse.

Customer service has become a vital strategy for organizations and is increasingly tied to the capabilities and technology resources of organizations. This paper examines the effects of information technology on the customer service process by providing a positive view of the application of the fuzzy hierarchy analysis process. This study, in particular, shows the different effects of IT capacities and resources on the customer service process in real estate agency franchise operations. The structure of the article shows that IT human resources and business experiences in the field of information technology are important drivers in the implementation of information technology and its use in the customer service process. Thus, IT human resources and business experience in IT are key IT capabilities that affect the performance of the customer service process and the impact of IT human resources such as IT management skills and IT business experiences. Examines implicit shared knowledge in the customer service performance process

The aim of this study was to investigate the effect of organizational pessimism and job satisfaction on organizational commitment of the staff of the General Veterinary Administration of Chaharmahal and Bakhtiari Province. The type of research was applied and in terms of descriptive-correlation method was cross-sectional in terms of data collection. The statistical population of the study was all employees of the General Veterinary Administration of Chaharmahal and Bakhtiari province. Using Cochran's formula, 180 of them were randomly selected as a sample. The research instruments were the standard Callaghan (2010) Organizational Pessimism Questionnaire, the Minnesota Job Satisfaction Questionnaire (MSQ) and the Alnemeyer (1990) Organizational Commitment Questionnaire. To test the research hypotheses, the structural equation model and the least partial least squares approach were used. The results of this study showed that organizational pessimism has an effect on organizational commitment of employees by 0.361. Also, the effect of organizational pessimism on employee job satisfaction was confirmed at -0.696.

in order for organizations to be most productive and efficient, they need human resources that have high job satisfaction. A set of factors affect people's job satisfaction, one of which is the psychological capital of the individual. The purpose of this study is to measure the effect of psychological capital on job satisfaction. In this study, considering the important role of internal auditors in companies, an attempt has been made to examine the issue of their psychological capital and its relationship with their satisfaction. In addition, in this study, Lutans (2008) questionnaire was used, which uses a sample of 110 internal auditors of companies listed on the Tehran Stock Exchange, to provide a model for the whole community in the one-year period of 2020. The results showed that psychological capital and all its components considered in this study have a positive effect on job satisfaction and among the dimensions of psychological capital, self-efficacy had the most significant and positive effect and hope had the least effect on job satisfaction.

In the present age, students have to improve their critical and creative thinking skills in order to make appropriate decisions and solve complex society problems in order to face the amazing changes in today's society. The purpose of this study is to determine the relationship between virtual education and creativity of female high school students in Bojnourd. The sample size was 440 people based on Krejcie and Morgan table and cluster sampling method. Virtual education questionnaire and Abedini creativity questionnaire (1993) were used to collect data. The research method was correlational. The research data were analyzed by Pearson correlation test and multivariate regression and the research results showed that between the use of information and communication technology and creativity and each of its components (fluidity, expansion, Initiative, flexibility) There is a significant and positive relationship. The use of e-learning predicts creativity and fluidity, expansion, initiative and flexibility and is statistically significant.

Corona disease was a difficult test that left a very unpleasant time for different countries of the world, especially Iran, since the end of 1398. Although this event caused unfortunate events, it played a significant role in changing the way of life of human beings on the planet. Fear of leaving home and being in the community scene caused businesses to use different methods in providing their services and products in line with changing people's lifestyles. Banks were among the organizations that, although they had begun to change their business practices many years ago, during the Corona pandemic, tried to take greater steps to accelerate this change. They tried to make banking services smoother, easier and more accessible by upgrading the services of offline services in the form of electronic banking without the need to visit their branches in person. Therefore, in this study, with the aim of reviewing offline banking services to customers during the corona pandemic in the form of field research and by collecting customer feedback in the form of a questionnaire to examine the quality of banking services and the issue through 4 aspects of quality and security Providing information and services, design and implementation of electronic services, system efficiency and response, and customer and customer service in offline customer service operations have been examined

Considering that risk management is an essential element of corporate governance and management is responsible for establishing and applying the risk management framework by the board. In this regard, considering the central role of internal audit in relation to risk management in the organization and providing the necessary assurance for the board in relation to the effectiveness of risk management, implementation and application of risk- based internal audit in organizations is necessary. Therefore, the purpose of this study is to investigate the effect of using risk-based internal audit on the effectiveness of organizational risk management. The present research is a descriptive research in terms of applied purpose, descriptive research in terms of nature in terms of data analysis method. Data collection was done through library and field methods. The statistical population of this research includes senior managers, middle managers, members of risk committees and auditing companies whose companies have used internal audit services in the field of risk management. Due to the small size of the data, the statistical sample was assumed to be equal to the statistical population, which after removing the incomplete items was equal to 208 questionnaires. Kolmogorov-Smirnov, KMO, Bartlett, factor analysis and structural equations were used to analyze the data. The appropriateness of fit indices in structural equations shows that the main hypothesis of the research is confirmed, meaning that risk-based internal audit has a significant effect on the effectiveness of the risk management process. Ahso the results of the significant impact of a different effect of risk-based internal audit include: evaluating the design of the risk management process and its internal controls, evaluating the effectiveness of the performance of the risk management process and its internal controls, providing independent and impartial consulting services. Demonstrates the effectiveness of the risk management process

The purpose of this study is to investigate the effect of mandatory and voluntary disclosure on information asymmetry. The research method is quasi-experimental and the statistical population is the companies listed on the Tehran Stock Exchange and the research period is from 2007 to 2017. In this study, to calculate the mandatory disclosure, the quality index of disclosure and information of Tehran Stock Exchange was used, and in order to calculate the optional disclosure index, a checklist containing 60 items of disclosure that companies could voluntarily disclose was used. The proposed range of stock buying and selling prices has also been used to calculate information asymmetry. Also in this study, market beta variables, company market value, debt repayment ability and capital return were used as control variables. Findings showed that there is a significant negative relationship between mandatory disclosure and information asymmetry and decreases with increasing the quality index of disclosure of information asymmetry. The findings also showed that there is no significant relationship between voluntary disclosure and information asymme

After the glorious victory of the Islamic Revolution of Iran, a style of management was established based on the Islamic value system. And caused the practical methods of managers to be valued and the understanding of the necessities and needs of society combined with the spiritual, religious spirit and revolutionary consciousness to be considered and practiced by managers. In this regard, the management of the balance of the revolution can be considered based on the values and views of the Supreme Leader, which arises from the revolutionary culture and indicates management based on Islamic values. The thought and menus of the Supreme Leader with innovative approaches and explanation of Islamic-revolutionary values have given a special freshness and dynamism to this way. The purpose of this study is to explain the dimensions of revolutionary behavior of managers and its adaptation to management literature. What plays a key role in the well-being of a society is the competence and comprehensiveness of the managers and agents of that society. In organizations, the success of the organization in achieving organizational goals and missions depends on skilled and competent managers. Therefore, the selection of the right brokers and managers deserves a lot of attention and review, and criteria should be considered for measuring people and selecting them. Certainly, the criteria of measurement in any society should be defined in accordance with the values and worldview of that society. The material worldview is unique to the material world, but in the Islamic worldview, both this world and the hereafter are considered. In the Islamic worldview, the goal is not just to produce more, but the ultimate goal of human transcendence and reaching the position of God's caliph on earth. This difference in worldview is the difference between Islamic management and Western management, each of which has its own criteria

The purpose of this study is to identify the structural features of digital currency transactions and to determine the nature of one-way cognitive psychological factors in the frequency of such transactions.Previous studies have shown that behavioral aspects such as consumerism and obsessive-compulsive disorder and the effects of prominence and illusion on the accuracy and accuracy of phenomena are the achievements of digital currency trading for individuals, which is influenced by similarities between crypto trading and gambling and betting in social media.In this study, by reviewing previous studies by content review method, the behavioral bias of crypto transactions has been identified. After categorizing the factors and possible consequences of the aspects on the decision of digital currency market traders, protective strategies were extracted.The findings of this descriptive-comparative study show that the distinguishing feature of digital currency trading structure from other transactions including stock trading, including: continuous access and possibility of 24-hour trading, the global nature of digital currency market, and the strong role and influence of social media in decision making. Traders, and events unrelated to the balance sheet, are the determining factor in the price movement.The behavior of cryptocurrency traders was then analyzed under the headings of: control illusion, preoccupation, fear of loss (FOMO), unforeseen regret, learning in cyberspace, and the factors affecting the protection of traders against the created strains were identified.In short, strategies include appropriate education, taxation, raising awareness, strengthening social media culture, identifying safeguards for traders and market stakeholders to inform the public, safeguarding the public interest, and assisting legislators in defining social responsibility.it is affect.

There is relatively little literature on whether auditors consider the characteristics of client managers in their audit decisions or how managerial characteristics affect the auditor. The purpose of this study is to investigate Effects of managerial overconfidence on going-concern decisions and auditor turnover. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 142 companies were selected as the sample of the research in an 8-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that there is a significant relationship between management overconfidence and going-concern decisions. There is also a significant relationship between management overconfidence and the possibility of turnover the auditor after issuing a going- concern decision.

A healthy organization is a place where people come to their workplace with interest and are proud to work there. In fact, organizational health in terms of physical, mental, security, belonging, meritocracy and evaluation of knowledge, expertise, and personality of stakeholders, and developing their capabilities and performing tasks assigned by their subsystems have a significant impact on the effectiveness of each system. A healthy organization achieves its goals from 3 periods and 1, 2 and 2 days, 1, 2 and 3 years of weight, 10 and 5 days, and 2 days and 4 days of value. The purpose of this study is the relationship between strategic human resource management and organizational performance in terms of innovation. Examining the various definitions of competency, it seems that competence, like an umbrella, encompasses everything that directly or indirectly affects job performance. In other words, competencies indicate how people should do their job, or how they should react, or how they should behave in certain situations. As a result, it seems that the most important factor in innovative organizations is to pay attention to human resources as the main unit for creating, storing and using knowledge.

Service is an intangible and intangible commodity, which has no property or assets and can not be stored or moved. Competition is also important for improving the quality of services for any of my organizations. The purpose of this study is to investigate the factors affecting the competitive advantage among convenience stores. It has been done using descriptive studies and correlation method. The statistical population was the convenience store customers, of which a sample of 384 people was examined. The reliability of the questionnaires was calculated using Cronbach's alpha method. In order to analyze the data of structural equation modeling test and two software SPSS, PLS were analyzed. The results showed that there is a positive and significant relationship between all research variables with competitive advantage.

The rapidly changing age of the global economy requires organizations and companies to consider a wide range of innovative management approaches and advanced information technologies in order to compete effectively. Therefore, data mining is of particular importance in the future of the accounting and auditing profession because data mining is one of the most important recent topics for smart business analysis and decision support tools. Data mining provides organizations with a wide range of benefits and capabilities, including efficient forecasting of future corporate development trends and increased business competitiveness, for better decision making. On the other hand, with the existence of the World Wide Web, the volume of information in integrated information systems is increasing every moment, so the need for a proper science to discover and extract information quickly and accurately from these databases is essential, which is now data mining. The most important technology for efficient, fast and accurate utilization of large data. Today, data mining and its tools are of particular importance in finance and accounting. Therefore, this article examines the application of data mining in the accounting and auditing profession. Also, because the classification and capabilities of data mining techniques provide a way to predict bankruptcy, financial turmoil, managerial fraud detection, risk estimation, and performance forecasting, the main part of the article is Techniques. The application of classification in accounting and auditing was introduced and discussed.

The aim of this study was to evaluate the effect of basic gymnastics exercises on the development of motor skills of primary school children aged 7 to 10 years. This research was a quasi-experimental data collection method with a practical purpose. The statistical population of the study was all girls in Masjed Soleiman city. Among the mentioned population, 30 female students were randomly divided into experimental and control groups. This research was conducted in the field. Then, in the pre-test stage, the subjects' motor skills were measured. Then, the experimental group performed basic and basic gymnastics programs for 16 weeks (3 sessions per week); The control group also performed their daily activities during this period. In the post-test stage, similar to the pre-test, the subjects' motor skills were measured. In order to analyze the data, Shapiro-Wilk test was used to ensure the normality of the subjects' data, and after the normality of the measurement distribution was determined, paired and independent t-tests were used to analyze the data. In the end, the following results were obtained: Basic gymnastics exercises had an effect on the growth of running speed and agility of balance growth, two-way coordination, strength, children's response speed, upper limb coordination, visual control and agility speed of primary school children.

Hospitals around the world strive to innovate in patient care while maintaining high quality standards. In implementing this innovation, hospitals are impacting the natural environment; therefore, in order to reduce the harm to patients and the surrounding communities and the natural environment, hospital managers formulate management programs in the field of energy conservation, disposal of medical waste and safe drug management .Goal: The purpose of this study is to evaluate the status of green hospital indicators. This research is applied in terms of purpose and descriptive in terms of collecting information .

The sampling method in this study is census due to the limited statistical population. In each section, an average of 3 to 5 questionnaires were distributed and finally 210 questionnaires were used for final analysis. Questionnaire data collection tool and factor analysis method was used for analysis.

The results of confirmatory factor analysis confirmed the structural validity of all variables. The results of the research questions also indicated that all the variables of the research were desirable except for the two variables of water consumption reduction and drinking water supply and the physical location of the hospital.

Safety management is the decision-making tool in improving the continuous performance of a system in which the preservation of human life is defined as the ultimate goal. In the transportation system, the safety sector has always had a special place, but today, due to the identification and occurrence of various hazards and crises caused by it, which had not been defined in the safety system before, and on the other hand It has not been to the extent of strengthening the safety of the organization, it has been raised. To deal with these risks, risk management and crisis management methods are used inconsistently at the highest levels of the organization. In order to deal with the dangers and accidents that occur in a structured way, it is necessary to use safety, crisis and risk management together. In this study, by examining each of these management methods in terms of steps, processes and scope of performance, their function has been compared in terms of three indicators: the area covered, the management cycle and the type and source of risks. Then, the position and role of each of these methods in dealing with the risks and accidents resulting from them are identified in three sections: identification, planning and operations. As a result, a structured system to deal with the risks and accidents resulting from it is presented using the three management methods mentioned, in which risk management includes safety management and crisis management like an umbrella.

Organizations face obstacles and challenges in establishing a human resource management system. Therefore, the purpose of this study is to identify barriers to the establishment of green human resource management and classify them according to the three-pronged model in the Social Security Organization of Guilan Province and to determine and level these barriers. The research method is descriptive and the statistical population of the study is academic experts, senior managers and experts of the Social Security Organization of Guilan Province in which 15 people were selected as a statistical sample. The method of data collection is library and field, and the data collection tool is structured interviews with experts and completing a questionnaire. The validity of the questionnaire was measured by form and content with index (CVR) and the reliability was confirmed by experts and university professors. The three-pronged model was used to classify the factors and the interpretive structural technique was used to level the factors. Structural-interpretive technique was used for leveling.

The aim of this study was to investigate the relationship between social conservatism and financial performance with the mediating role of cultural values. Due to its nature, this research is an applied research. It is also correlational in terms of survey method. The statistical population of the present study is experts, chief accounting officers and financial managers working in companies listed on the stock exchange. The sampling method is random. In this study, 200 questionnaires were randomly distributed among the respondents. Pls software has been used for data analysis. The results showed that there is a significant relationship between social conservatism and financial performance, between social conservatism and cultural values, and between cultural values and financial performance.

One of the human capital that plays an important role in converting the company's resources into income and creating wealth for shareholders are managers of business companies. the aim of this study is the role of managerial ability and accounting conservatism of accepted companies in tehran stock exchange. according to the purpose, the method of research is a study and in terms of the nature of the analytical - descriptive subject. the data collection tool is articles and books. the results show that managerial ability affects factors such as the improvement of firm performance in the form of investment return, complexity of company and lack of transparency, conservatism, tax avoidance and investment performance as well as accounting conservatism on political relations, profit, and debt cost in companies. It reduces the oppositions and reduces the negative market reaction to cash withdrawals. investors, creditors and even are proposed to consider management ability as one of the effective factors in evaluating the quality of accounting reports and accounting conservatism.

This study investigates the impact of stock overvaluation and earnings management and overconfidence of management on the auditor's unacceptable opinion. The dependent variable of the study is auditor's unacceptable opinion and independent variables of the study, including the proxies of stock overvaluation (ratio of price per share to profit of delayed share and the ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of overconfidence of management (part of changes in the volume of assets that are not affected by sales). This is an applied study and the statistical procedure includes logistic regression. The statistical sample of the study includes 449 companies-years of companies listed on the Tehran Stock Exchange from 2014 to 2020. The results of testing the study hypotheses show that in the companies surveyed in this period, the auditor's unacceptable opinion has no significant relationship with stock overvaluation and earnings management and overconfidence of management. Also, the kind of audit firm and the size of the company and the inventory turnover are not effective in presentation an unacceptable audit report, but the auditor's unacceptable opinion has significant direct relationship with the presentation of last year's unacceptable audit report and financial leverage and a significant inverse relationship with return on assets.

Covid 19 virus has become a global epidemic with many economic consequences and has affected almost all countries of the world, and therefore it is expected that the global economy will pass 2021 with a significant recession. Covid 19 disease has led to many changes in the world order over the past century, destabilizing the global economy, social development, trade, risk, financial management and financial markets. Also, the outbreak of Corona virus has led to severe negative reactions in stock markets in various countries. Meanwhile, Iran, like many countries involved in this global epidemic, is suffering as a result of the economic consequences. This necessity led to the economic consequences of this disease on the Iranian economy. Iran's economy has gone through two difficult years, 99 and 1400, and is now facing a global phenomenon. In the present study, an attempt is made to address all the economic consequences of the Covid 19 virus around the world, as well as stock markets, and specifically to Iran and its situation in the Iranian economy.

The Corona pandemic crisis has posed many challenges to all institutions of society. Measures to curb and control the corona included house quarantine, social isolation, and the closure of schools and universities. E-learning has been defined as a new paradigm aimed at continuing education during the corona epidemic. Although e-learning has many advantages as the safest type of education, it also faces many challenges. This unexpected shift from offline classes to online learning will lead to increased stress and anxiety and put a lot of stress on learners in this type of education. The aim of this study was to investigate the use of emotional intelligence (EI) techniques to cope with student stress in e-learning during the corona. The present qualitative study was performed by document content analysis method. This study was conducted by reviewing published articles related to e-learning in the Corona, e-learning challenges and emotional intelligence techniques. For this purpose, three consecutive steps were performed as follows. First, a comprehensive search was performed in valid domestic and foreign databases using specific keywords. Electronic documents and articles related to e-learning and coronary heart disease were searched and collected between 2000 and 2021. After multi-stage screening, 49 documents were finally selected and then final analysis was performed. The results obtained in this study show that the inclusion of an emotional education program in educational institutions and online classrooms to improve the learning process can reduce student stress and improve student performance. Also, the study of emotional intelligence allows students to adapt to their potential. Use with uncertain situations and various crises to achieve academic success

Despite the high importance of digital transformation in the brand value of companies and also creating a competitive advantage for them, this role has been largely neglected in the research literature as well as in the business environment of the country. It seems that the impact of digital transformation on various business dimensions of manufacturing and service companies is still unclear. Therefore, in this study, the impact of digital transformation on market share has been investigated by considering the mediating role of brand value. The present research is methodical-descriptive-correlational and in terms of purpose, is among the applied research. Also, from the perspective of data collection method, the present study has used a survey approach and the data were collected by a questionnaire. The statistical population of the study was all employees of Alborz Insurance Company in Tehran and Cochran's limited community formula was used to determine the sample size. Finally, the normality of the variables was checked by Kolmogorov-Smirnov test and factor analysis and structural equation modeling with partial least squares approach and SMART-PLS software were used to analyze the data. Results showed that brand value can play a mediating role in the impact of digital transformation on market share in the insurance industry.

The purpose of this study was to investigate the effect of changes in the structure of companies due to the implementation of corporate governance mechanisms on conditional conservatism at the level of selected industries in the Tehran Stock Exchange. In this regard, it should be said that while other studies have considered the impact of the institutional framework on conditional conservatism, they have generally focused on specific aspects of the institutional framework and the differences at different points in countries at a particular time. Have examined. In this study, based on changes in the structure of companies due to the implementation of corporate governance mechanisms in 2007 was considered. In this regard, the statistical population of the study is 57 companies listed in the pharmaceutical, refining and basic metals industries listed on the Tehran Stock Exchange. These data have been selected for a period of 20 years during the years 1380-1399. The results were also tested based on multivariate regression. The results showed that changes in the structure of companies due to the implementation of corporate governance mechanisms in 2007 did not affect conditional conservatism. Similarly, changes in corporate structure due to the implementation of corporate governance mechanisms do not affect conditional conservatism in any of the refining, base metals and pharmaceutical industries. Accordingly, it is recommended to review the rules of corporate governance mechanisms.

With the development of Internet-based technologies in recent years, the creation and development of knowledge management systems based on it, as well as examining the role of this technology on knowledge management systems in various organizations, has been considered. The Internet has affected the world in the last decade of the world and providing new solutions in different sectors, companies and organizations to use and invest in this area. The purpose of this research is to investigate the role of Internet objects in knowledge management of the organization of management and planning of Chaharmahal and Bakhtiari province. This research is a descriptive correlational method. The statistical population of this study was selected from two statistical populations of academic experts in 5 people for validity of the questionnaire and the statistical population of experts in the management and planning organization of Chaharmahal va Bakhtiari province. The number of 20 people was selected to collect information with a non-targeted and judgmental method. In order to test the hypotheses, linear and multiple regression methods were used. Internet objects have the most effect on the effect coefficient of 0.52 on the knowledge management process. Also, the Internet objects has the least impact on the coefficient of 0.155 on the knowledge management process. The expansion of services and investment of Chaharmahal and Bakhtiari Management and Planning Organization on the Internet of Things will increase and improve the performance of this organization.

The main purpose of this study is the effect of social responsibility on the image of Shiraz hotels in times of crisis with the mediating role of customer trust. The data collection of this study lasted two months and is a practical and descriptive and analytical survey using the data collection method, which was performed using information collected from all tourists in Shiraz who have used the hotel. It is estimated that the number of these people is more than 100,000. For this reason, using Morgan Jersey table, the number of research samples was 384 and the questionnaire was distributed among this number as a sample. The data collection method was library, internet and field. The data collection tool was the standard questionnaire of Chen et al. (2021). In this study, Cronbach's alpha coefficient method was used to assess the reliability of the questionnaire. The calculated coefficient for the questionnaire was more than 0.70, which shows that the questionnaire has sufficient validity. Data analysis in this study was performed using SPSS software and Smart-pls between variables. Research findings showed that the path of ethical social responsibility on customer trust; The path of humanitarian social responsibility on customer trust and finally the path of moral social responsibility on the image of the company with coefficients of more than 0.4 and t-value more than 1.96 was approved and the other paths were rejected. The results also showed that the ethical aspect is one of the parameters affecting the hotel customer's trust. The humanitarian aspect of social responsibility also has a positive and significant effect on customer trust in the hotel. Although we have found in previous research and in various fields that the voluntary efforts of companies that are in favor of environmental sustainability and civil rights create a positive and appropriate image, but in this study, according to the response The donors did not have a humanitarian impact on their attitude and image of the hotel. In some cases, we predicted that perhaps due to poor marketing, the hotel's humanitarian efforts were not seen and considered, and therefore the hotel customers in Iran (and especially in Shiraz) did not have a good sensory view of this because In general, customers tend to have a constructive image of a business that complies with the rules and regulations, but as we have seen, neither legal nor economic nor humanitarian aspects have affected the image and trust of customers.

Economic units to achieve short-term and long-term goals and achieve missions and visions, maintain financial strength and profitability, deal with unforeseen events and answer to the questioners (owners of capital, government Etc.) must have an effective internal control system.The purpose of this study is to investigate the relationship between internal control weakness and restatement of financial statements in companies listed on the Tehran Stock Exchange. In order to calculate the research variables, data from 159 companies in the period of 1392 to 1397 were used. The present research is applied in terms of purpose, and descriptive and correlational in terms of method. The research hypothesis was tested using a logistic regression model and using a panel data approach based on publicly available financial information for a period of 6 years. Existence of weak internal control and restatement of financial statements has been obtained by analyzing the content of audited reports of companies. Testing the hypotheses using the logit regression model shows that the existence of weak internal control has a positive effect on the restatement of financial statements.

In the current age of knowledge-based, paying attention to emotional intelligence among knowledge-based companies can be the source of innovative and entrepreneurial activities. The present study examines the effect of emotional intelligence on improving organizational entrepreneurship due to the importance of the subject. The present study is descriptive survey in terms of the nature of data collection and is applied based on the purpose. The statistical population of the study includes 210 employees working in knowledge-based companies in Tehran who were randomly selected. Data collection was performed using standard questionnaires. Data analysis using tests of significance coefficients and path coefficients in PLS software showed that emotional intelligence can lead to improved organizational entrepreneurship. It was also concluded that components of emotional intelligence such as self-awareness, self-regulation, arousal, empathy and social skills are effective in improving organizational entrepreneurship. It was also suggested that in order to enhance organizational entrepreneurship and entrepreneurial activities, the components of this variable should be considered in order to create a creative atmosphere in the company to strengthen creativity and ideation and the problem-solving thinking process.

The purpose of this study was to investigate the effect of job stress on organizational citizenship behavior and social justice and emotional intelligence among employees of municipalities in Guilan province. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. Tamoneh volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that job stress has a positive and significant effect on organizational citizenship behavior, social justice and emotional intelligence of employees of Guilan municipalities.

The purpose of this study was to investigate the effect of telework on employee satisfaction and organizational commitment during coronary heart disease (Case study: Municipalities of Guilan province). The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. Tamoneh volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that working hours have a positive and significant effect on employee satisfaction and organizational commitment during coronary heart disease in Guilan municipalities.

The main contribution of the present study is to investigate the role of firm size on the relationship between sustainability reporting and stock prices. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2015 and 2019.

The present research is in the category of applied research. If the classification of types of research is considered based on the nature and method, the present research method is in the category of descriptive research in terms of nature and is considered in the category of correlational research. In this study, a library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the method of systematic removal of the number ... company was selected as a statistical sample. Descriptive and inferential statistics have been used to describe and summarize the collected data. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses (Ives software).

The results showed that sustainability reporting has a positive effect on stock prices and company size affects the relationship between sustainability reporting and stock prices.

The purpose of this study is to investigate the effect of ownership structure on the relationship between capital structure and stock liquidity. The research period is from 2011 to 2021 and the statistical sample consists of 160 firms (1600 firm-year) listed in Tehran Stock Exchange. For this purpose, the relationship between capital structure and stock liquidity was first studied in a hypothesis. Then, the Interactive effect of ownership structure and capital structure (financial leverage) on stock liquidity was measured in three other hypotheses. The ownership structure in this research includes institutional ownership, management ownership and ownership concentration. The results of research models indicate that there is a negative (positive) and significant relationship between capital structure and stock liquidity (Bid-Ask Spread Stock). Also, studying the second to fourth models shows that the interactive effect of institutional ownership and financial leverage has a positive and significant relationship with stock liquidity and the interactive effect of ownership concentration and financial leverage has a negative and significant relationship with stock liquidity. However, the interactive effect of managerial ownership and financial leverage on stock liquidity is ineffective. Therefore, the interactive effect of institutional ownership and financial leverage can lead to an increase in stock liquidity and the interactive effect of ownership concentration and financial leverage can lead to a decrease in stock liquidity.

Organizational culture is an important issue of human resource management that affects the success and sustainability of a company. In organizational environments, culture describes what is unique about an organization, as expressed by the shared beliefs and values created by the founders, and communicates in a variety of ways. Be. It shapes employees' perceptions and behaviors, as well as the principles that apply to members of an organization. Job satisfaction refers to an employee's feelings about their job and is often studied in relation to organizational culture and other variables such as job commitment, performance, and organizational commitment. Organizational commitment refers to whether an employee wants to continue working in an organization or leaves it. Employees tend to be attracted to organizations that have a culture that values their work and focuses on organizational well-being. There is a positive relationship between organizational culture, job satisfaction and organizational commitment of employees.

The purpose of this study was to investigate the relationship between company-specific characteristics and voluntary disclosure of accounting ratios. The spatial realm of companies listed on the Tehran Stock Exchange and the realm of time between 1393 and 1399 and 136 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (Ives software) have been used. The results showed that between the specific characteristics of the company, including the size of the company; Profitability; Financial Leverage; There is a significant relationship between liquidity and company efficiency with voluntary disclosure of accounting ratios.

In recent decades, most of the theories of the classical corporate era have been revised and new theories such as agency theory have been proposed. Many factors affect the value of a company and so far research has been done to determine the relationship between different financial and accounting variables of companies with their value, but the structure of ownership as one of the variables affecting the value of the company, less attention has been paid. Therefore, based on this argument, the purpose of this study is to investigate the effect of ownership structure on the relationship between equity costs and company value using a sample of 105 companies during the years 2015 to 2020. This research is a quasiexperimental research in the field of positive accounting research and in terms of purpose, it is an applied research. The method of the present study is inductive and post-event and its statistical method is multiple linear regression model; And the research results show that there is a significant relationship between equity cost and company value. Also, the ownership structure of the company has a significant effect on the cost of equity and the value of the company.

Cash is an important and vital resource in any for-profit unit, and creating a balance between available cash and cash needs is the most important factor in the health of any business unit. Also, maintaining a high level of cash costs the company an opportunity cost. Accordingly, the sensitivity of cash flow is of great importance in the company. Therefore, based on this argument, in this study, the role of corporate governance over the information environment of the company and the sensitivity of investment to cash flow in a statistical sample consisting of 167 companies from 2013 to 2021 has been studied. The research method is quasiexperimental and post-event research in the field of accounting and is applied in terms of the nature of implementation. Data analysis was performed based on the partial least squares method using pls software. The results of the first hypothesis show that there is a significant relationship between corporate governance and the information environment of the company. Also, the result obtained from the second hypothesis indicates that corporate governance and investment sensitivity affect cash flow.

The main objective of this study was to analyze credit rating of firms on lending capacity of banks emphasizing on Resalat Bank. To this end, we made use of Logit and probit regression models and analyze the financial data and information of 350 bank clients received bank facilities. Sample have account ended to 2019. To analyze data, 11 variable were evaluated after considering the credit files of customers and results showed that type of collateral and debt ratio have the most effect on the possibility of non-payment among studied variables. Furthermore, cooperation history, current ratio, Instantaneous ratio and ownership ratio have average effect and other variables have less effect on the possibility of non-payment by clients

In today's world, attention to customer orientation in any industry, especially in the carpet industry and related products due to the intensity of competition is paramount. Due to the importance of this research, the effect of entrepreneurial marketing on the brand equity and customer loyalty of carpet city is sought. The statistical population of the study includes the customers of Tehran Carpet City who were selected as a sample size using simple random sampling method and Cochran's formula using 384 people. Data analysis was performed using tests of significance coefficients and path coefficients in PLS software. The results show that entrepreneurial marketing has a positive and significant effect on brand equity and customer loyalty of Shahr Farsh. The results also showed that internal and external factors of entrepreneurial marketing can play a positive and significant role on brand equity and customer loyalty of Hahr Farsh.

Mobile-based banking is one of the newest achievements in the field of technology in the banking industry and has provided many benefits to banks and their customers. Remaining in a competitive environment, reducing costs, the possibility of wider communication activities, saving time and money, the possibility of easier access and at the same time faster delivery of services can be considered as the benefits that mobile-based banking has brought to bank customers. With the development of electronic banking, banks seek to provide services and values expected by customers, whose ultimate goal is to gain customer satisfaction, gain more market share and, consequently, develop more revenue through electronic banking. The purpose of this study is to investigate the effective factors In accepting the bank with elderly customers is Sepah Bank of Guilan province. This research is applied in terms of purpose, in terms of collecting descriptive information and in terms of correlation method. The statistical population in this study is users with Sepah Bank in Guilan province. Sampling method is available in this study, quota and non-probability. Due to the fact that the study population is unlimited, therefore, the Cochran's formula of unlimited community has been used to select the sample. The results confirm all the hypotheses in the present study.

This research was conducted with the aim of investigating the effect of electronic customer relationship management on financial performance based on the role of customer trust, customer retention and customer satisfaction in Sepeh Bank branches in Gilan province. The statistical population of the present study was considered to be all the employees of Bank Sepeh branches in Gilan province. Based on Morgan's table, the number of samples was considered to be 384 people, and the same number of questionnaires were distributed and collected among the employees of Sepeh Bank branches in Gilan province as a statistical sample. The information collected by questionnaires was analyzed using the structural equation modeling method by AMOS24 software. The analysis of the collected data showed that customer trust has a mediating and positive role in the relationship between electronic customer relationship management and financial performance. Customer retention plays a mediating and positive role in the relationship between electronic customer relationship management and financial performance. Customer satisfaction has a mediating and positive role in the relationship between electronic customer relationship management and financial performance. Therefore, it can be said that electronic customer relationship management through customer trust, customer retention and customer satisfaction can lead to the improvement of the financial performance of Sepeh Bank branches in Gilan province.

The success of any organization depends on the decisions made by the manager, and these decisions are influenced by complex information, environmental changes, doubt, personal experiences, and psychological characteristics. Therefore, the present study was conducted with the aim of investigating the relationship between ERP and the decision-making quality of the employees of Chaharmahal and Bakhtiari governorates. The statistical population of the research was 440 employees of Chaharmahal and Bakhtiari governorates and the statistical sample size was 205. In order to collect information, the research questionnaire of Ovidad et al. (2020) was used. In order to check the hypotheses, correlation test was used. The results showed that organizational resource planning has a significant relationship with decision-making quality.