نشریه مطالعات کمی در مدیریت
سال چهاردهم شماره 2 (پیاپی 53، تابستان 1402)

The current research was conducted with the aim of providing a systemic model of the intellectual capital of managers in the education organization of Qom province. This research is of a mixed type (qualitative-quantitative). The statistical population in the qualitative part of the research includes: experts, specialists and knowledgeable people in the field of the research topic, which was considered to be 20 people with the purposeful non-random sampling method according to the principle of saturation. The second group of the statistical population of this research includes: all managers of education organization of Qom province, numbering 1100 people, using simple random sampling method and calculating the sample size with Morgan's formula, 285 people were selected as subjects. But due to the possibility of dropping, 300 questionnaires were completed. The sampling method in the quantitative part is also random. Cronbach's alpha was used to check the reliability of the questionnaire. The analysis of qualitative data through the qualitative technique of content analysis led to the extraction of 3 components and 20 categories, which three dimensions respectively include human capital and subcategories: training and empowerment, competence of managers, attitude of managers, creativity and innovation, ability of managers, sustainability Managers, managers' satisfaction, managers' knowledge and relational capital dimension including: interaction and working relationships, customers and stakeholders, customer satisfaction and loyalty, market knowledge, appointments and agreements and in the structural dimension including the subcategories of organizational culture, organizational structure, learning It was organizational, information system, organizational processes, intellectual property, social capital. Data analysis was done in the quantitative section using SPSS and PLS software. Also, all factor loadings of the research component are higher than 0.3, so the components explain the intellectual capital model well. The results of the inferential analysis related to the quantitative data showed that: in the results of the chi-square test, the status of the system model of the intellectual capital of managers in the education organization of Qom province is high. Also, the results of the confirmatory factor analysis test of the variables showed that the obtained research model has a good fit, so the items explain their components well, and the researcher-made questionnaire of this research has high reliability and validity to explain the intellectual capital model. Keywords: intellectual capital; intellectual capital of managers; intellectual capital in education organization; General Department of Education of Qom province.

Economic transactions and events are documented and recorded in accounts through the collection of evidence by accountants. The result of the transactions will be made available to the interested parties within the framework of the financial reports.However, directional, misleading, irrelevant or incomplete information can lead to incorrect decisions. Auditors as trustworthy shareholders with a professional skepticism can play an effective role in this direction and prevent incorrect presentation of information.The purpose of this study was to investigate the effect of professional commitment and organizational commitment on the relationship between job attachment and professional skepticism in the audit profession. The statistical sample of this study included 392 auditors working in the auditing profession in 2019 which was selected by random sampling method.The present study is applied in terms of purpose and descriptive-correlational in terms of method and research data were collected using a questionnaire. The structural equation modeling method was used to evaluate the effect of research variables on professional skepticism and also to fit the proposed model using pls software.The results show that professional commitment and organizational commitment have an intervening effect on the relationship between job attachment and professional skepticism

In order to provide all kinds of facilities to their customers, credit institutions need to carry out complete surveys in order to know the applicants from qualitative and quantitative aspects, in order to fully evaluate the ability to repay and calculate the probability of non-repayment of facilities and services. Financially, these surveys are generally called validation. The purpose of this research is to rank the groups of customers and determine the best parts of them so that the brokerage company can perform credit allocation in a mechanized way. For this purpose, after the initial pre-processing of the data, they are processed in the form of RFM 1 model. Then, using the SOM 2 neural network as one of the clustering algorithms, the customers will be divided into 10 clusters. In the following, using the proposed model, the clusters are ranked. The best clusters are identified and the operation of granting facilities is done for the members of these clusters. Finally, three clusters 5, 1 and 7 were determined as the best clusters, which are the target customers. The coefficient of facilities granted to these top three clusters is 0.271, 0.173 and 0.556 respectively.

As the market conditions become more competitive in the banking industry, loyal customers are considered as the main capital. The reputation of the brand and its specialization play a significant role in creating customer loyalty. In this regard, the future research was conducted with the aim of identifying and explaining the future scenarios of brand credibility in the banking industry with a quantitative-qualitative combined approach. The methodology governing the research is descriptive-analytical. The required inputs have been collected by library and field methods and have been analyzed using Mic Mac, Scenario Wizard, Vensim and Shannon's entropy model. The results of the research showed that out of the eighteen possible situations related to five scenarios with strong compatibility, the situations that express the future scenarios of the brand credibility of the banking industry on the verge of the crisis include the most possible possible situations. Based on this, the solution of providing financial facilities according to the customer's needs by using up-to-date technologies and deeper knowledge of the customer was recognized as the most appropriate solution from the experts' point of view.

The purpose of this paper is to present a new technique to the portfolio selection using Genetic Algorithm and Fuzzy Synthetic Evaluation. Portfolio selection is a multi-objective/criteria decision-making problem in financial management. The proposed approach (Genetic Algorithm and Fuzzy Synthetic Evaluation) solves the problem in two stages. In the first stage، by using genetic algorithm and fuzzy synthetic evaluation، weight of criteria will be calculated.  In second stage، using Fuzzy Synthetic Evaluation، Portfolios will be prioritized. A multi objective genetic algorithm is used to determine return and risk in the efficient frontier in Tehran stock market.  In this research, we have used of firms’ performance between 1396-1400 in chemical industries in order to determine portfolio selection. The main advantage of proposed approach is help an investor to find a portfolio which have Best performance، portfolio selection doesn’t rely to expert knowledge.  

The automobile industry is one of the important and leading industries in the country, which plays an important role in generating income and economic growth. Therefore, the existence of stable systems in order to produce on time and whit high quality is of special necessity in the automobile industry. Various models have been presented in the automobile industry based on non-sustainable production systems, each of has its own limitations and advantages. Considering that managers do not want to use stable systems due to their complexity. But this systems require a fundamental transformation in basic industries such as the automobile industry. So far, no method has been provided the can examine the necessity of a sustainable production system of commercial vehicles based on the dynamics system’s in the conditions of sanctions. In this article, in addition to modeling different methods of sustainable production system, the role and importance of this system, the factors affecting the system in the conditions of embargo, has been examined by presenting a dynamic model of sustainable production in the automobile industry. In order to achieve the intended goal, it is necessary that the main components and variables of this model are identified and test them. The research carried out in terms of targeting and research direction can be divided into applied, research and development categories. This research in fundamental and applied in nature.

The current research has been conducted with the aim of investigating the factors affecting customer trust in using electronic banking services of Abhar Tose'e Ta'avon Bank. This research is considered applied in terms of its objective and uses a survey method for data collection. The purpose of this article is practical and it used the survey method or questionnaire to collect research data.The statistical population of the study consisted of all customers of Abhar Tose'e Ta'avon Bank who have used electronic banking services. The sample size was estimated to be 384 individuals using Cochran's formula for an infinite population. The hypotheses of the research were tested through structural equation modeling using LISREL software. The results showed that perceived security, social penetration, individual skills, and perceived compatibility have a positive and significant impact on trust in electronic banking services. Furthermore, the results indicated that perceived security has a positive and significant effect on social penetration and individual skills. On the other hand, social penetration and perceived compatibility play the role of mediator variables in the relationship between perceived security and individual skills with trust.Keywords: perceived compatibility, perceived security, individual skills, social penetration, trust.

Therefore, in the present study, a model for stock portfolio optimization based on a combination of GARCH-copula models in the Tehran Stock Exchange was presented. The present study is in the group of descriptive-correlational researches in terms of practical purpose and data collection method. Also, the statistical sample of the study includes 50 more active companies in the fourth quarter of 1398. For this purpose, the monthly stock return information of these companies was studied over a period of 10 years between 2011 to 2020, and therefore the number 120 rows of observations for each company are the basis of the analysis. The findings of this study show that that the Garch-Copola EVT method has the necessary efficiency to form a portfolio. In terms of risk criteria, it can be seen that this method has presented the lowest risk among the existing methods, and these results confirm the relationship between risk and return in investment activities. Although in this method, a smaller return is obtained than other methods, but the risk will be lower for the investor. Therefore, it can be accepted that this method has been effective in order to optimize the stock portfolio. Comparing the performance of this method with the uniform weights method, it can be seen that the Sharpe ratio in the portfolio with uniform weights was significantly larger than this ratio in the Garch-Copola portfolio. Therefore, it seems that in terms of Sharpe's criterion, the uniform weights method performed better than the proposed method and this method did not have an acceptable efficiency in improving the performance of the portfolio compared to the uniform weights method. Although based on the Sharpe criterion, this method has shown the worst performance among the portfolio formation methods, but in terms of the risk criterion, it can be seen that the risk of this portfolio is significantly lower compared to other methods. Therefore, it can be accepted that the formation of the portfolio using the Garch-Copola EVT method has been able to reduce the portfolio risk compared to other methods.