Journal of New Applied Studies in Management, Economics & Accounting
Volume:6 Issue: 1, 2023

The global methanol market size was USD 27.95 Billion in 2020 and is projected to grow from USD 28.74 billion in 2021 to USD 39.18 billion in 2028 at a CAGR of 4.5% during the 2021-2028 period. The methanol-to-olefins (MTO) reaction is one of the most important reactions in C1 chemistry, which provides a chance for producing basic petrochemicals from nonoil resources such as coal and natural gas. As olefin-based petrochemicals and relevant downstream processes have been well developed for many years, MTO is believed to be a linkage between coal or natural gas chemical industry and modern petrochemical industry. Many institutions and companies have put great effort to the research of MTO reaction since it was first proposed by Mobil Corporation in 1977. Getting ethylene and propylene from methanol by the MTO process represents a major progress in chemical technology in recent years. This paper deals with the conceptual design of an energy efficient and cost-effective MTO process. Hence, we try to introduce the basic value chain management of Methanol to Olefin Process and hope to give the researcher a holistic approach to develop this research by mathematical modeling, system thinking approaches and so on. The economic evaluation results revealed that the conversion of methanol to olefins is more attractive for investment than the sale of crude methanol. The development of methanol to olefins units is more economical than constructing a new gas to ethylene, polyethylene and propylene unit because of the lower investment costs.

This study aims to examine the relationship between the use of social media on economic literacy and its implications for the lifestyle of the millennial generation in the city of Surakarta, Indonesia. Classified as a field research that uses quantitative descriptive methods, the questionnaire is used as a primary data collection instrument from purposive sampling technique of respondents consisting of students in Surakarta, Indonesia with the age criteria as Y and Z generations who actively use internet-based social media, so that 120 respondents were obtained. The data analysis used is descriptive and hypothesis testing using path analysis with the assistance of SPSS version 17 software. The results presentation that the use of Social Media (X) has a direct effect on Economic Literacy (Z), the higher the use of social media as measured using the parameters of Perceived Usefulness and Perceived Ease of Use from TAM theory, the higher the level of economic literacy owned by students, the Economic Literacy variable (Z) also affects Lifestyle (Y), besides that the test results also explain that the use of Social Media (X) has an indirect effect on Lifestyle (Y) through Economic Literacy (Z). The implication provides evidence that the perception of the benefits and convenience of social media has indirectly changed the lifestyle of students as measured using Activity, Interest and Opinion (AIO) psychographics.

The target of this study, investigating the moderating effect of managerial ownership on the relationship between competition in the product market, is based on the Herfindahl-Hirschman index and the cost of capital of companies listed on the Tehran Stock Exchange. The statistical sample includes 82 companies during the period from 2011 to 2020. Hypotheses testing was performed using linear regression and panel data along with the fixed method, using Eviews 9 software. The results indicate that competition in the product market has an inverse and significant relationship with the cost of equity capital, but managerial ownership has no effect on the relationship between competition in the product market and the cost of equity capital.

The purpose of this research is to investigate the impact of performance-based payment on reducing the amount of fraud in non-profit organizations. In this research, we examine the motives of cheating; Then we study the performance-based payment and its impact on the report prepared by organizations non-profit organizations, especially non-profit organizations. We also examine fraudulent financial reporting, which is defined as the deliberate omission or distortion of information by companies in order to hide the actual performance. The present study, focusing more on one of the environmental aspects of fraud, i.e. the effect of performance-based payment on misreporting, has investigated the performance of non-profit companies. The research method used is a library approach that has been carried out by reviewing the existing literature of library studies in the relevant field. In this regard, we have examined previous researches and the results show that performance-based payment in non-profit organizations reduces fraud and misreporting. The keywords were selected based on the most searched words in the articles.

Due to the increasing attention to the leadership factor in creating organizational changes at the world level and since this factor is considered one of the key components in the organization's success, as well as the influence of this factor on the organization's culture and employees' performance, the purpose of this research is to investigate the effect of servant leadership. Organizational culture and employees' performance, taking into account the mediating variable of the organizational commitment of the employees of the welfare department of Tehran province. The statistical population of this study consists of all managers and employees based in the office. The analysis was descriptive and were selected using simple random sampling, 314 people based on Cochran formula. In order to collect data, four questionnaires of Bar Barbuto & Wheeler's servant leadership, Quinn and Cameron's organizational culture, Meyer and Allen's employee performance and organizational commitment questionnaires were used. The results showed that all dimensions of servant leadership have a positive and significant effect on organizational culture and employee performance. There is also a positive and significant relationship between servant leadership and organizational commitment

The key role of managers of export companies is to determine strategic goals and ways to achieve these goals. Based on the study of the theoretical foundations of the planning and implementation research, the level of internationality, market dynamics and the intensity of competition were considered as factors that can be related to the realization of the strategic goals of the export investor, and based on that, the conceptual model and research hypotheses were formulated. The research is applied in terms of descriptive-correlational methods. The statistical population of the research is active export companies, which were active in export for 10 years continuously. Based on the purposeful sampling method 80 companies were selected as samples. The data collection tool was a researcher-made questionnaire whose validity was calculated based on the content validity test and its reliability was calculated based on the Cochran model. Pearson analysis, t-test and regression were used to test the hypotheses. Based on the results of the Pearson test, the significance level obtained in the investigated hypotheses is less than 0.05, which indicates a significant relationship between the variables in the investigated hypotheses. The results of the T test show that, in all hypotheses, the calculated t is significantly greater than t(α).so, there is a positive and significant correlation between the investigated variables in each hypothesis, Linear regression analysis was used to check how much of the export investor's competitive strategy is predicted based on the included factors. The coefficient of determination shows that 39.9% of the observed dispersion in the dependent variables is justified by the independent variables.

Extensive advances in science production in recent decades have necessitated the use of indicators for evaluating scientific production. Improving the per capita performance of science production reflects the observance of scientific standards and international principles, which makes these papers indexed in the world's citation databases. This article was carried out with the aim of qualitative and quantitative evaluation of scientific productions of faculty members of Golestan University of Medical Sciences in 2021. The current study applied a cross-sectional and survey method, the studied population includes the articles of Golestan University of Medical Sciences, which were indexed in the valid database during five years from 2014 to 2018. Information and data were collected through a checklist including: gender, academic rank, number of articles, total number of citations, number of citations per year and H-Index, and descriptive statistical indicators such as frequency, percentage and average were used. Scientific productions and articles of university faculty members indexed in Scopus were indicated; During the years 2014 to 2018, respectively; 259, 234, 301, 326 and 347 articles and the number of citations to the articles of Golestan University of Medical Sciences in Scopus during the years 2014 to 2018, respectively; 1300, 1315, 7349, 4367 and 1366 that the most citations during these five years were related to 2016. The results showed that the quality and quantity of the university's scientific productions increased during the years 2014-2018, which indicates the attention of the university and faculty members to the quality aspects of the articles along with the quantitative ones. However, policy-making and planning to improve the state of science production is inevitable.

The conceptual framework of this research used by standard-setting institutions emphasizes the interests of a few groups of users. That is, it pays less attention to social issues and therefore to moral values. Therefore, it seems necessary to pay attention to the favorable effect of ethical values in different accounting and auditing departments. In this way, the aim of the current research is to provide a conceptual framework for different departments of accounting and auditing that is based on ethical values and also to examine the position of accounting and auditing ethics in Iran. The statistical population includes all related articles published in research and non-research and non-accounting journals of the country since the beginning of their work until now. The results of the research show that the foundation of ethical values in different departments of accounting and auditing can lead to playing the main role of accounting, that is, transparency. Also, the findings of this research showed that the position of ethics in accounting and auditing is not at a high level among researchers and so far, this issue has received very little attention, which can be an alarm for the professional and academic community. Therefore, in the future, this delay should be properly managed and compensated. The knowledge increase of this research can provide an insight in the field of accounting that the moral values of the basis of accounting are placed in its different parts and auditing.