نشریه مطالعات کمی در مدیریت
سال دوازدهم شماره 2 (پیاپی 45، تابستان 1400)

The purpose of this study is to validate the causal factors affecting the maturity of green human resources in the first class areas of the National Iranian Petroleum Products Distribution Company. This research is a descriptive research and is a correlational study. After confirming the validity and reliability among the statistical population that the employees have an organizational base of 14 and above in the first class areas of the National Iranian Petroleum Products Distribution Company and the sample size is estimated at 300 people, distributed and analyzed using SPSS and AMOS software. Is. The results showed that the result of Bartlett sphericity test was at a significant level (Sig = 0.001) and this means that the variables have a high enough correlation to provide a logical basis for exploratory factor analysis. Also, the results of measurement model fit indices showed that the causal factors questionnaire has favorable conditions. Finally, the results of structural model fitting indicated that all components of causal factors confirm the model fit. In general, the results indicate that using the questionnaire, the characteristics of the causal factors of green human resources in the first-class areas of the National Iranian Petroleum Products Distribution Company were reliably measured.

The existence of representation issues in enterprises has led to the emergence of independent auditing to comment on the quality of accounting information. On the other hand, auditors' comments on the information reviewed are based on their professional judgments, and the quality of these judgments has been a major challenge for the auditing profession. The auditing profession has always sought to determine how to evaluate the quality of auditors' professional judgments and the factors influencing its improvement. Spiritual intelligence connects and integrates various aspects of one's inner consciousness and mental and spiritual life with one's outer life and work, and thus gives one a kind of awareness of the whole world in general. The present study examines the effect of the four dimensions of spiritual intelligence in King (2008) model including on auditors' professional judgments in the face of various audit issues in terms of their complexity issues. The research subjects include 154 people from the auditors who were surveyed in 2019. Structural equation method and PLS statistical software were used to test the hypotheses. All four dimensions of spiritual intelligence have a significant effect on the professional judgments of auditors at different levels of auditing subjects. The coefficient of determination of unstructured, structured and semi-structured professional judgment variables is (0.87), (0.74) and (0.91), respectively, and shows that the research model has more than 50% of influencing factors. Has identified and tested auditors' professional judgments. Of course, the dimensions of transcendental awareness and the Conscious State Expansion have not had a significant effect on auditors' judgments only in semi-structured matters. The presence of spiritual intelligence in auditors can improve their professional judgments and increase the quality of their reports and comments, so this should be in formal and in-service training programs as well as in evaluation. And the promotion of auditors should be considered.

In the present study, the effect of economic value added on the level of cash holding and stock market value of stock exchange companies from 2009 to 2014 has been investigated. The research method is applied in terms of purpose and is post-event causal and descriptive-correlational. The statistical population of this research is 150 companies listed on the Tehran Stock Exchange. In order to collect information, accounting software, the site of Tehran Stock Exchange and Securities Organization were used. In order to analyze the data, data panel method and multiple linear regression were used using Eviews software. The results showed that there is a negative relationship between economic value added and the level of cash holding. There is also a positive relationship between economic value added and stock market value. In the present study, the effect of economic value added on the level of cash holding and stock market value of stock exchange companies from 2009 to 2014 has been investigated. The research method is applied in terms of purpose and is post-event causal and descriptive-correlational. The statistical population of this research is 150 companies listed on the Tehran Stock Exchange. In order to collect information, accounting software, the site of Tehran Stock Exchange and Securities Organization were used. In order to analyze the data, data panel method and multiple linear regression were used using Eviews software. The results showed that there is a negative relationship between economic value added and the level of cash holding. There is also a positive relationship between economic value added and stock market value.

This study examines the relationship between analysts' forecasts of cash flow and pricing of accruals in companies listed on the Tehran Stock Exchange. Analyst forecasts of cash flow based on the random walk model and pricing accruals measured using the accrual anomaly is evaluated. Negative correlation between abnormal accruals and accrual component-efficiency refers futures. The overall goal of research analysts' forecasts depressing effect on cash flow anomalies are accruals. In order to achieve this aim during the period 1388 to 1392, as the sample size of 168 companies selected using systematic elimination. The sample size was intercepted and data collection and database software Eviews econometric estimation was conducted to test the hypothesis. Research evidence suggests that forecasts of cash flow anomalies accrual is reduced

Today, human capital, created through education, is growing at a higher rate than physical capital. In addition, the small and insignificant depreciation of human capital and its longer life than physical capital has caused human capital to grow more and more. Improving the quality of human capital through education boosts production and investment, especially private sector investment. According to imprtance of subject this study examining the effect of social welfare costs and education costs of government on private sector investment over the period 1350-1399 in Iran with using VAR model. convergence vectors estimated with Johansen method. The empirical results show that social welfare costs of government has negative impact and education costs of government has positive impact on private sector investment.

In recent years, the past due and overdue receivables of banks have grown at an unprecedented rate compared to all the facilities granted in the country's banking network which lowers the credit of banks and their financial instability. Macroeconomic variables play an important role in the ability of borrowers to repay their claims. Macroeconomic variables in this study include exchange rate, inflation rate, economic growth rate, growth rate of government debt to banks and unemployment, which have been studied in the period 1385 to 1398. Then, with the help of Wilson linear model and multiple regressions, we obtain the risk value, expected loss and expected loss, and separately calculate the unexpected loss in both ways. First, the amount of loss is calculated based on the baseline scenario, and then by calculating the shock, we calculate a standard deviation of the unexpected loss. The results show that in all scenarios, the expected method of declining value at risk overestimates the required capital. Also in the baseline scenario where no shock has been applied yet the amount of loss in 50% multiple regression is very close to the Wilson model and this is while large values in the 10% and 90% quotas are different from the Wilson model.

The stock market as the main institution of the capital market is an integral part of the financial system of the economy. Among the factors that affect stock market returns are changes in oil prices. This issue can be especially important in relation to oil exporting countries. The aim of this paper is surveying the effects of oil price uncertainty on Tehran stock exchange’ return . For this, bivariate GARCH model and VAR-BEKK method was used on the base of data for 2008:3 to 2020:3. The results show that oil price uncertainty affects Tehran stock exchange’ return. Also, Tehran stock exchange’ return, affected by its own past shock and the oil price. On the other hand, there have been spillover of fluctuations from the oil price return to Tehran stock exchange’ return and vice versa.

Given the increasing expansion of trade and increased competition in global markets, knowing and understanding the personal attributes of individuals to create the services and products they need is clearly evident. Simply put, the more companies and institutions recognize these features, the more likely they will be to market success. Understanding the characteristics of people can be seen in the mental conflicts of individuals that affect their decisions and choices. This mental image helps to better understand the service. This research is methodologically based on the philosophy of positivism, deductive punishment, descriptive scrolling, and in terms of combined correlation and one-sectional method. This study examines the effect of mental conflicts and personal characteristics of individuals on perceived services and their role in choosing a bank. . The data collection method through library and Likert Scale questionnaires, collected from the estimated sample by Cochran model, which consists of 380 customers of branches of agricultural bank of Qazvin province, were collected and then tested using reliability and reliability tests. The Cronbach's Alpha and Statistical Analysis Technique, as well as multiple regression tests of ܴଶ, ܳଶ and RSquares using the LISREL 8.58, SPSS20 softwares, have been used to test hypotheses. The results show that the motivation of customers to enjoy quality, quality Services, customer culture, economic status, and occupation on perceived services are effective and perceived services Select Bank study is impressive. The results of the RSquares test indicate that 73% of the services are perceived by the variables of the research, and also the perceived service variable can explain 64% of the variance of the bank selection, as a result of the two main hypotheses and the six sub-hypotheses all confirmed and the coefficients of severity Each has been calculated.