فصلنامه مدیریت توسعه و تحول
پیاپی 47 (زمستان 1400)

Evaluate the performance of the employees of the human resource management tasks is proper assessment and provide appropriate feedback arising from the Ann improves the performance of the employees will, in the research ahead that such research is a quantitative method scrolling to examine the influence of variables anchors the system, assess performance, environmental factors, etc. bureaucracy system, administrative, policy, stakeholder on the performance of the calculus in system performance evaluation is presented, the research in the Ministry of Economic Affairs and finance is done, etc.Examples of activists and experts knowledgeable in the arena of the system of arithmetic country. the number of 137 people to the census have been selected for collecting the information from the questionnaire Is used. The study of causal relations between variables in the study used structural equation model .SPSS and SmartPLS software are used to implement minimal squares partial technique. By examining the coefficients of the path between the variables characterized anchors the greatest impact, and stakeholder highest impact on the performance of the system, accounting have.

The aim of this study is to provide a model for the organizational happiness of knowledge workers in the private banking industry.

This research is essential; Descriptive and purpose-based, typologically applied in the category of qualitative research with inductive approach. The statistical population of the research is the experts of the banking industry and the research sample; It has been selected by purposive sampling from the mentioned community. Semi-structured interview tools were used to collect qualitative data and thematic analysis technique was used to analyze the interview data.

It included 92 opensource codes in the form of 20 concepts, 8 sub-themes and 3 main themes.

The results showed that in the dimension of individual happiness of themes (personal lifestyle, personal development), in the dimension of social vitality of themes (communication factors, environmental factors) and in the dimension of organizational happiness of themes (performance management, workplace improvement, skills Humanities, Management and Leadership Characteristics) The well-being of knowledgeable employees in the banking industry has been effective

In the world of economics, trademark privilege is an intangible and valuable asset that gives credit to business units. In order to increase the value of this asset, the factors affecting it must be identified. At present, the causal, intervening and contextual conditions, strategies and consequences of branding in auditing firms have not been studied. Therefore, in this research, an attempt has been made to design the branding model of auditing firms using grounded theory. This research is of qualitative and exploratory type. This research has been carried out by interviewing experts in the field of theoretical foundations of branding of auditing firms and by conducting 18 interviews in 1399 by snowball sampling method, has been saturated. The results showed that the most important causal conditions that lead to branding of audit firms are: characteristics and political communication, brand image of the audit firm, perceptual characteristics, level of risk assessment, opportunistic behavior, common value, audit quality and attractiveness and Communication and corporate governance characteristics, structural characteristics of the company, behavioral characteristics of managers and accounting complexity are also considered as intervention factors for branding of audit firms. In addition to these conditions, according to the interviewees, they also stated conditions as a basis for branding audit firms; These conditions are the laws and standards and the general culture of the country. Findings of this study showed that for branding audit firms, strategies such as rules and standards,

In full capital market there is no relationship between dividend policy and investment decisions. However, frictions of capital market result in the appearance of negative effect of dividend on investment decisions. On way to modify this negative effect is qualified financial reporting. This modifying effect is more prominent among adolescent firms and firms with high level of investment opportunities. Therefore, the final goal of this research is to investigate modifying effect of life cycle (adolescent firms) and growth opportunities on the negative relationship between dividend and investment decisions.Four hypotheses are considered for answering the above goal. In this way a sample consist of 105 firms listed in Tehran stock exchange were selected to test hypotheses. For estimating regression models, combined data were used during 1390 to 1398. The findings show that dividend has negative effect on the level of firm investment and this effect can be modified by high level of financial reporting quality. This modification effect is more prominent among adolescent firms and firms with high level of investment opportunities. According to these findings, the modifying effect of life cycle and growth opportunities on the modifying effect of financial reporting quality are confirmed empirically.

Designing the 3D model of social responsibility for public organizations (Iranian-Islamic approach)The aim of this research designing 3D model of social responsibility for public organizations in Iran. This study, based on the perpouse is development-applied and based on methodology is mixed method. To identify the elements of social responsibility we using qualitative methods such as Delphi and get key-informant opinions were refined. In the next step, we used the fuzzy inference system to provide the final 3D model. For analysis, we use SPSS and Matlab softwares.In the first step, for social responsibility seven elements approved, then according to opinions’s connoisseurs and Delphi method for each element determine components. In the second section, results shows the ethical approach and organization strategy have a positive impact on all of the social responsibility elements.Keywords: Social responsibility, Islamic approach, Strategy, Public organizations, fuzzy method.Keywords: Social responsibility, Islamic approach, Strategy, Public organizations, fuzzy method.

This paper aims to identify Components affecting the relationship between industry and university To create an entrepreneurial at Babol Noshirvani University of Technology in 1398. This paper is a descriptive-survey research. The statistical population consists of the managers, faculty members of Noshirvani University of Technology, which consists of 203 persons and the sample size is 133 persons. The researcher-made questionnaire with 52 questions based on Likert scale with 12 dimensions was used for data collection. Data were analyzed by SPSS21 software. There are gaps in all aspects of the industry and the university. The factors ranging from highest to lowest were financial, industrial, educational-research, cultural, communication, Human Resources, Political Factors, University-based, Economic Factors, Structural Factors, Social factors, international factors were related. Existing status of industry-university enhancing factors, according to experts at Noshirvani University of Technology, does not meet expectations. Sustainable communication requires strategic thinking that enables a sustainable collaboration between them through an in-depth and in-depth analysis of the industry and university environment, with emphasis on the principles and values that govern the community.

The aim of this study was to identify and analyze the factors affecting the professional development programs of managers in Iran's telecommunications industry. For this purpose, the exploratory mixed research method was used. In order to identify the influencing factors, semi-structured interviews were conducted with 17 experts who potentially had the most information about the maturity of managers, and by analyzing the information by coding method, Achieved in the form of six factors: "Fit needs to business plans, aligning plans with industry strategies, converging plans with the needs of senior managers, using new methods, managing the learning process and validating plans" And 27 sub-factors were identified.In the quantitative part of the research made questionnaire was designed and performed on a sample of 56 senior managers of the telecommunications industry who were selected using the non-probability sampling method. The content validity of the questionnaire was confirmed by four experts and the reliability of the questionnaire was calculated by Cronbach's alpha with a coefficient of / 876. Indicates the coherence of the questions and the significant lack of dispersion of the questions. SPSS24 software and exploratory factor analysis method were used to analyze the data obtained from the questionnaires. The results of the present study showed that the variables in the identified factors constitute about 92% of the changes related to the factors affecting the professional development programs of senior managers of Iran's telecommunications industry, which indicates a high impact. They are in the design, development and implementation of programs.

The purpose of this study is to investigate the relationship between green management and sustainable performance. The petrochemical industry creates a very dangerous type of pollution due to its feed and production, which seriously harms human health and environmental health. Therefore, in this study the relationship between green management and sustainable performance of active companies in the petrochemical industry was investigated. The research method is survey. The statistical population includes 16 petrochemical companies in Khuzestan province that using Cochran formula, 190 managers, supervisors and employees were selected by stratified sampling. Data were collected using a questionnaire that its reliability and validity were examined. The results were obtained using structural analysis showed that green management has a significant positive relationship with economic performance, environmental performance and social performance and Also the intensity of the relationship between green management and environmental performance is more than the other two dimensions of sustainable performance.

Selection of members of the Board of Directors should be transparent, perspicuous, and based on an assessment of a variety of skills, competencies, experiences, and structure. Therefore the purpose of this research is to identify the required characteristics of board members in state-owned banks. The nature of this exploratory research with an inductive approach and its philosophy is a developmentally oriented interpretation. Hence for this purpose, the qualitative method of data theory was used. Also statistical population was professors familiar with the field of finance, economics and management. Thus a combination of purposeful judgment and snowball method were also used to select the sample. Research data were collected from semi-structured interviews with twelve university professors. As a result of analyzing research data by open, axial and selective coding method, variables of size, composition and criterion of board selection were extracted as main features required of board members in state-owned banks.

The overall purpose of this study was to design a comprehensive plan and determine the strategic position of the country's championship sport.The present study was conducted in terms of mixed research method (qualitative-quantitative). The statistical population of the research in the qualitative section includes 16 people, including the chairmen of the committees of selected federations, managers of selected federations (Olympic medal chances), managers of the Ministry of Sports and Youth. The directors of the National Olympic Committee, the coaches of the national teams, the athletes who won medals in the Olympics, the elites and the experts of sports management were selected in a purposeful manner. . To collect data, documents, documents, interviews and study of background literature were used with tools such as: questionnaires and PEST SCAN and SWOT analysis and meetings and holding several strategic steps. The results showed that the comprehensive championship sports program of the Islamic Republic of Iran has 10 strengths, 14 weaknesses, 10 opportunities and 12 threats and a total of 21 strategies. The mission statement, vision statement, core values ​​and goals were also identified. The most important result is that, considering that the strategic position of the championship sport of the Islamic Republic of Iran is located in the WT region, it is suggested that the Ministry of Sports and Youth use defensive strategies.

The most Commonly used models in the literature review of accounting and finance researches is Jones –type discretionary accrual models which applied in earnings management tests. This study investigates the effects of the growth and performance variables of the firm on the quarterly earnings management test in companies listed on the Tehran Stock Exchange during the years 2009 to 2019. A screening method was used for sampling and a total of 74 companies (3256 quarter - firm) have been selected. In this study, hypotheses have been tested using multiple linear regression models and the results showed that the company's growth and performance indicators have an effect on modified Jones quarterly earnings management test. These results also showed that the dummy indicators of the company's growth and performance decile have a non-linear relationship with the quarterly earnings management. The results show that the adjusted R- square of earnings management (modified Jones model) has the lowest value in the model of total accruals (regardless of the quarter) and the highest numerical value in the model with virtual deciles of growth and company performance. The results also show that by replacing and simultaneously entering the growth and performance variables of the company, the numerical value of the adjusted R- square increases and finally reaches the maximum value in the model with dummy decile variables. And the dummy variables of the growth and performance of the company increase the power of the earnings management test (modified Jones model).