Journal of New Applied Studies in Management, Economics & Accounting
Volume:4 Issue: 3, 2022

System thinking is a holistic approach that has been considered by many thinkers in the field of organization and management in recent decades. This thinking helps managers look at an organization as a whole and manage its components in relation to each other. In addition to this thinking, another important issue is the wisdom in organizations. Wisdom, which is a changeable dynamic, is an important factor in creating and increasing competitive advantage in organizations. Therefore, its advancement, management and strengthen are very important for organizations. However, by reviewing, evaluating and measuring the wisdom of each department in the organization at a specific time, it is not possible to properly review, manage and strengthen the wisdom of the entire organization, because it ignores the synergy and even eliminates it, so that not it only does not help to create a competitive advantage, but also may cause many problems such as data loss, and lack of proper use of people's knowledge and information at the right time for the organization. Therefore, in this article, system thinking, organizational wisdom and then the role of system thinking in the creation and management of wise organizations and why system thinking or holistic thinking is needed to strengthen wisdom in the whole organization? are examined.

In today’s world for an organization to survive the importance of Team work is very crucial and how organization is using it as a tool to enhance the output. Each and every organization set up consists of both formal and informal organizations to complete an assigned task or an objective/goal. Now a formal organization in layman’s term means that it is authority approved responsibility with proper clear division of work and clear segregation of hierarchical levels. On the other hand, informal organization is more or less like consisting of dynamic behaviors’ and various activity patterns within the formal structure only but due to various human bonding and interactions. Now between these formal and informal organizations also there exist the concepts of “Group” and “Team”. In a group basically people join as they feel a sense of comfort by being surrounded with comparable values and common mindset and this group also gives people a kind of informal status which can make these people feel important and secure. Now within groups also there is segregation between “Formal Group” and “Informal Group” where formal group means it is a group created by organization to achieve certain objectives and goals where the group normally gets full support from the organization. In informal group there the member’s makes connection out of natural attractions which share common interest and these groups are not recognized by the authorities. According to Belbin, he gave nine team roles which if the managers while building a team follow as a responsibility to be followed by each member then it would add greatly in building a successful team; the roles represent tasks and functions in team activities. This paper will extensively discuss in details the importance of team work and also the relevance of group in order to achieve the organizational goals and how organization in using “Team Building” as a tool for Organization Development also how to enhance team and group effectiveness. The paper would conclude in terms of crafting some case-based description towards employing the notion of groups and team as OD interventions towards organizational augmentation at large.

In most of the researches conducted in the education organization, the sub-branches of management have been dealt with and total quality management (TQM) has been paid less attention as an important and comprehensive subject that evaluates an organization from different aspects. Is. In this study, the system of total quality management in the education organization has been studied and the effect of the implementation of TQM on job satisfaction in the education organization has been determined. This research is based on the purpose of the applied type and in terms of nature and method, it is a descriptive survey. The statistical population of this study consists of principals and experts of different levels of departments of the Education Organization as well as principals, deputies and school staff and the stratifiedrandom sampling method has been used. The method is based on inferential statistics (data correlation analysis) and SPSS software is used to analyze the data. The results showed that there is a significant difference between implementation of TQM and increasing job satisfaction in the education organization.

The purpose of this research is to study the effect of board structure on firm capital structure regarding the moderating role of gender diversity on the board among the companies listed on Tehran Stock Exchange. To achieve this goal in order to measure the board structure, the board size and its independency have been used and to measure the capital Structure the finance leverage has been used. Statistical sampling includes 82 companies from 2009 to 2019. Hypothesis test was done by liner regression and Eviews software. The results of study show that board size and board independency do not have a significant effect on the company's capital structure, but gender diversity in the board moderates the effect of board size and board independency on capital structure.

Reducing pre-tax profits or tax evasion is an important tax issue. Taxes are based on corporate profits, and corporate governance principles act as a balance between the agency’s theory and stakeholders. The purpose of this study is to investigate the effect of stock dividends policies and the role of non-executive managers on tax avoidance in companies listed in Tehran Stock Exchange. For this purpose, 108 companies have been surveyed between 2014 and 2020. The result of studying 756 year-observation in the form of compositional data and unbalanced panel using the generalized least squares method, indicates a negative and significant relationship between profit dividing policy and tax avoidance. The results also show that there is a positive and significant relationship between non-executive board members and tax avoidance and among the control variables, company size, return on assets, financial leverage, intangible assets, investment intensity in fixed asset, total accruals and R&D costs have a significant relationship with tax avoidance.

In recent years, legislator have adopted several laws to create these mechanisms to improve financial reporting quality. One of these rules is the requirement for companies to form an audit committee. Therefore, the main purpose of this research is to investigate the relationship between the audit committee and the quality of financial reports in companies listed on the Tehran Stock Exchange. This research is descriptive in nature and applied in terms of its purpose. The population of the study is all of the companies listed on the Tehran Stock Exchange that 82 companies were selected during 2014 to 2018 for research hypotheses. The sampling method in this study is a systematic elimination. Estimation of the research model in the form of panel data and analysis is based on the fixed effects model and random effects by Eviews and SPSS software based on the combined data. Results indicated that the audit committee had a positive relationship with the quality of disclosure of financial reports in companies listed on the Tehran Stock Exchange.

Projects in the real world do not always follow definitive information, and change along with uncertainty is a well-known factor in most management and engineering activities. Economic and political factors are also among the factors that are effective in changing future parameters. Although it is easy to recognize changes, it seems difficult to involve them in economic studies and especially in the economic evaluation of projects. This factor is overlooked in many studies, given that the existence of risk in economic forecasts of revenue and expenditure forecasts and financial processes is essential. This research with a library approach examines the importance of risk management in the economic evaluation of projects. The results show that despite the costs incurred by financial processes as a result of implementing risk management, this issue should still be considered in the economic evaluation of projects.