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هدف پژوهش حاضر شناسایی اطلاعات حسابداری مورد علاقه سرمایه‌گذاران فعال در بورس اوراق بهادار تهران بر اساس تیپ‌های شخصیتی آنان است. در این خصوص، از پرسش‌نامه شخصیتی چندعاملی نئو برای تعیین تیپ‌های شخصیتی سرمایه‌گذاران استفاده شد. روش پژوهش مورد استفاده توصیفی پیمایشی از نوع نظرسنجی است. کلیه سرمایه‌گذاران حقیقی فعال در بازار بورس اوراق بهادار تهران، جامعه آماری پژوهش حاضر را تشکیل می‌دهند. در این پژوهش از نمونه‌گیری تصادفی ساده استفاده شد. نمونه این پژوهش برابر با 379 نفر است. به‌منظور آزمون فرضیه‌های پژوهش از روش تحلیل واریانس یک‌طرفه در نرم‌افزار آماری اس‌پی‌اس‌اس استفاده شد. نتایج پژوهش نشان داد که تیپ‌های شخصیتی سرمایه‌گذاران عامل مؤثری بر علایق اطلاعاتی آنان است و سرمایه‌گذاران با تیپ‌های شخصیتی ریسک‌گریزتر به اطلاعات قابل اتکاتر و سرمایه‌گذاران با تیپ‌های شخصیتی ریسک‌پذیرتر به اطلاعات مربوط‌تر علاقه بیشتری دارند. صرف‌نظر از تیپ‌های شخصیتی مختلف، تقریباً تمامی سرمایه‌گذاران به اطلاعات حجم معاملات با اشخاص وابسته و گزارش حسابرس علاقه بسیار بالایی دارند. اما در خصوص اطلاع مربوط به روند رشد فروش در ده سال گذشته، سرمایه‌گذاران کمترین علاقه را به این نوع از اطلاع از خود نشان داده‌اند. ‌‌

موسسه­ های اقتصادی عموما بخشی از دارایی‌های خود را به صورت موجودی‌های نقدی نگهداری می‌نمایند و تعیین اینکه چه میزانی از دارایی‌ها باید به صورت وجه نقد نگه داشته شود، از تصمیمات مهمی است که مدیریت واحد تجاری اخذ می‌کند. علیرغم اینکه در ادبیات حسابداری، شناسایی عوامل تعیین‌کننده‌ی سطح نگهداشت وجه نقد در شرکت‌ها، به طور گسترده مورد بررسی قرار گرفته؛ با این حال تأثیر رقابت در بازار محصول بر رابطه بین مسئولیت‌پذیری اجتماعی شرکت و سطح نگهداشت وجه نقد شرکت‌ها تا حد زیادی ناشناخته است. به همین دلیل در این پژوهش ما به بررسی این رابطه پرداختیم؛ و با بررسی 84 شرکت از بین شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های1390-1396 از طریق آزمون مدل رگرسیون با داده­های ترکیبی به این نتیجه رسیدیم که رقابت در بازار محصول و مسئولیت‌پذیری اجتماعی تأثیر منفی و معناداری بر سطح نگهداشت وجه نقد دارند. علاوه بر این نتایج پژوهش حاکی از آن است که رقابت در بازار محصول تأثیر منفی و معناداری بر رابطه بین مسئولیت‌پذیری اجتماعی و سطح نگهداشت وجه نقد دارد.

مدیریت سود همواره به عنوان یکی از معضلات حسابداری مطرح بوده و پژوهشگران تلاش بسیاری برای رفع آن نموده­اند. اما با توجه به استمرار مشکل، به نظر می­رسد لازم است برای برطرف کردن آن، رویکردهای دیگری نیز مد نظر قرار گیرد. دراین پژوهش مدیریت سود با یک رویکرد رفتاری مورد توجه قرار گرفته و رابطه خودشیفتگی به عنوان یکی از ویژگی­های فردی و تمایل به مدیریت سود فرصت طلبانه در 209 نفر از افراد شاغل در حرفه حسابداری مورد بررسی قرار گرفته است. پژوهش حاضر از نوع توصیفی و ابزار آن پرسشنامه می­باشد. روش نمونه­گیری تصادفی و برای آزمون فرضیه از رگرسیون استفاده شده است. نتایج این پژوهش نشان می­دهد رابطه مثبت و معنی دار بین خودشیفتگی و تمایل به مدیریت سود فرصت طلبانه وجود دارد. به عبارت دیگر، افراد خودشیفته تمایل بیشتری به مدیریت سود فرصت طلبانه دارند. افراد خودشیفته ممکن است به دلیل احساس برحق بودن، قدرت طلبی و نیاز به اینکه مورد احترام و تمجید قرار گیرند، رفتارهای غیراخلاقی مانند رفتار مدیریت سود بروز دهند. بنابراین به نظر می­رسد در انتخاب مدیران مالی و حسابداران علاوه بر مهارت و خبرگی می­بایست ویژگی­های فردی شخصیتی افراد نیز مد نظر قرار گیرد. همچنین وجود سیستم­های کارآمد حسابرسی و کنترل مدیریت می­تواند به کنترل و تعدیل ویژگی­های فردی منفی این افراد کمک نماید.

هدف این پژوهش ارائه مدل هزینه ­های نمایندگی و شبیه­سازی این هزینه­ها برای شرکت پتروشیمی شیراز در یک دوره 100 ماهه است. به منظور تدوین مدل هزینه­های نمایندگی، ابتدا با روش شناخت تاریخی در چارچوب مطالعات کتابخانه­ ای، به استخراج متغیرها، مکانیسم­ ها و روابط موجود بین آن­ها پرداخته شد. سپس با استفاده از نرم­افزار ونسیم دی­اس­اس مدل کلی و کاربردی در خصوص شبیه­سازی هزینه ­های نمایندگی مدیر- مالک برای شرکت پتروشیمی شیراز ارائه و اجرا گردید. با اجرای مدل تدوین شده، مشخص گردید که هزینه ­های نمایندگی شرکت مورد بررسی در طی 100 ماه پیوسته افزایش خواهد یافت. لذا، جهت کاهش هزینه­ها، سیاست­های متعددی وضع گردید. این سیاست­­ها عبارتند از: اعطای مالکیت سهام (به عنوان پاداش) به مدیر، افزایش بدهی­­ و کارایی هیئت­مدیره. نتایج نشان داد که هر یک از سیاست­های مذکور به تنهایی و به صورت ترکیبی می­تواند به صورت قابل توجهی هزینه­ های نمایندگی را کاهش دهند. معرفی نگرش سیستمی در پژوهش­های حوزه حسابداری به طور ویژه هزینه­ های نمایندگی مدیر-مالک نوآوری این پژوهش است.

در راستای تجزیه و تحلیل نقش سازوکار حاکمیت شرکتی و ویژگی­های رفتار مدیران در گزارشگری مالی شرکت­ها، پژوهش حاضر به بررسی اثر اطمینان بیش از حد مدیریت و نظام راهبری بر اجتناب از پرداخت مالیات با توجه به نقش چرخه عمر می­پردازد. برای دستیابی به اهداف پژوهش تعداد 104 شرکت با روش نمونه­گیری حذفی به عنوان نمونه پژوهش برای دوره زمانی 1390-1394 انتخاب گردید. برای حاکمیت شرکتی از مکانیزم­های مالکیت نهادی و استقلال هیئت­مدیره استفاده شد. همچنین برای اندازه­گیری بیش­اطمینانی مدیریت از معیار مازاد سرمایه­گذاری شراند و زچمن (2012) و در محاسبه اجتناب از پرداخت مالیات نیز از نرخ مؤثر مالیاتی استفاده شد. شرکت­های مورد بررسی طبق الگوی پارک و چن (2006) به مراحل رشد، بلوغ و افول تقسیم شدند. نتایج پژوهش نشان داد بین مالکیت نهادی از مکانیزم­های حاکمیت شرکتی و بیش­اطمینانی مدیریت بر اجتناب مالیاتی تفاوت معناداری در مراحل رشد، بلوغ و افول وجود دارد که این ارتباط بین استقلال هیئت­مدیره از مکانیزم­های حاکمیت شرکتی و اجتناب مالیاتی با توجه به آزمون آماری پترونوستر یافت نشد. ‌‌

پیش‌بینی‌های ارائه شده توسط مدیران در مورد سودآوری آینده به سرمایه‌گذاران در اتخاذ تصمیم‌های بهینه کمک می‌کند. همانند سایر اطلاعات، ارزش این پیش‌بینی‌ها، وابسته به‌دقت آن‌ها است. تجدیدنظر در پیش‌بینی‌های گذشته منجر به خطای پیش‌بینی می‌شود. تجدیدنظرهای مزبور در نتیجه کسب اطلاعات جدید روی می‌دهند. از سوی دیگر، برخی از مدیران در واکنش به اطلاعات جدید با سرعت کم در پیش‌بینی‌های خود تجدیدنظر می‌کنند. در این پژوهش، ارتباط پایداری سیگنال‌های سودآوری با چسبندگی انتظارات مدیران بررسی شده است. به منظور اجرای این پژوهش، داده‌های 178 شرکت برای دوره زمانی 6 ساله 1390 تا 1395 انتخاب شد. با استفاده از الگوی رگرسیون چند متغیره و داده‌های ترکیبی، به تجزیه و تحلیل اطلاعات و آزمون فرضیه‌ها پرداخته شد. یافته‌های پژوهش نشان داد بین پایداری بازده سرمایه، پایداری سودآوری ناخالص و پایداری جریان‌های نقدی با چسبندگی انتظارات مدیران رابطه مثبت و معنادار و بین پایداری بازده دارایی‌ها و چسبندگی انتظارات مدیران رابطه منفی و معناداری وجود داشته است. بنابراین، می‌توان گفت انتظارات چسبنده مدیران بر پایداری سیگنال‌های سودآوری تأثیرگذار بوده است.

قابلیت مقایسه حسابداری، مقامات مالیاتی را قادر می‌سازد که درک بهتری از فعالیت‌های شرکت داشته باشند و روند شناسایی فعالیت‌های اجتناب مالیاتی شرکت‌ها را از سوی آن‌ها بهبود می‌بخشد. بنابراین قابلیت مقایسه حسابداری نقش مهمی را در کاهش فعالیت‌های اجتناب مالیاتی مدیران با محدود کردن توانایی و انگیزه‌های آن‌ها ایفا می‌کند. لذا بر پایه این استدلال، پژوهش حاضر با استفاده از رویکرد مدل‌سازی معادلات ساختاری به بررسی رابطه بین قابلیت مقایسه حسابداری با اجتناب مالیاتی شرکت و همچنین مطالعه اثر تعدیل‌کنندگی (جایگزینی یا مکمل) محیط اطلاعاتی بر رابطه بین آن‌ها می‌پردازد. این پژوهش از نوع پژوهش‌های کمی و از لحاظ روش اجرا در زمره همبستگی و بر اساس هدف، از نوع کاربردی است. نمونه آماری پژوهش شامل 86 شرکت‌ پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1391 تا 1395 می­باشد. در این پژوهش برای سنجش قابلیت مقایسه حسابداری از سه معیار مختلف طبق مدل دی فرانکو و همکاران (2011) و همچنین از دو معیار تفاوت دفتری مالیات و نرخ موثر مالیاتی برای اندازه‌گیری اجتناب مالیاتی استفاده گردید. برای تحلیل داده­ها نیز، از نرم­افزار اسمارت پی ال اس و از روش حداقل مربعات جزئی استفاده شده است. پس از اطمینان یافتن از برازش قابل‌قبول مدل‌های اندازه‌گیری و ساختاری پژوهش، نتایج پژوهش حاکی از آن است که قابلیت مقایسه حسابداری موجب کاهش فعالیت‌های اجتناب مالیاتی شرکت می‌شود. علاوه بر این مطابق با پیش‌بینی نظریه جایگزینی، نتایج نشان می‌دهد که محیط اطلاعاتی رابطه منفی بین قابلیت مقایسه و اجتناب مالیاتی شرکت‌ها را تضعیف می‌کند

در ادبیات حسابداری، محتوای اطلاعاتی سود موضوعی است که در مبحث گزارشگری مالی هنوز به ­عنوان یکی ­از مسائل حل نشده محسوب می­شود. در همین­راستا، پژوهش حاضر با هدف شناسایی عوامل تأثیرگذار بر محتوای اطلاعاتی سود شرکت­ها از طریق الگوسازی عوامل مؤثر بر آن صورت پذیرفته است. روش پژوهش مورد استفاده توصیفی-همبستگی از نوع شبه‌تجربی است. نمونه این پژوهش شامل 122 شرکت پذیرفته شده در بورس تهران است که در بازه زمانی 1386 تا 1395 مورد بررسی قرار گرفته­اند. به‌منظور آزمون فرضیه‌های پژوهش از نرم­افزار SPSS و نرم­افزار الگوسازی معادلات ساختاری PLS استفاده شد. نتایج پژوهش نشان داد که کیفیت حسابرسی باعث محتوای اطلاعاتی بیشتر سود حسابداری شرکت­ها می­شود. هم­چنین، کیفیت حسابرسی بالاتر، ضعف­های کنترل­های داخلی را کاهش می­دهد. ارتباط بین ضعف­های کنترل­های داخلی و محتوای اطلاعاتی­سود حسابداری شرکت­ها نیز منفی است. افزون­بر این، ضعف­های کنترل­های داخلی در رابطه بین کیفیت حسابرسی و محتوای اطلاعاتی سود می­تواند نقش واسطه ایفا کنند. این یافته­ها می­تواند به بهبود محتوای اطلاعاتی سود حسابداری شرکت­ها از طریق کیفیت حسابرسی کمک کند. ‌

این پژوهش با ترکیب فناوری اطلاعات در آموزش به روش سنتی چهره‌به‌چهره، سعی در مقایسه این روش ترکیبی با روش سنتی از لحاظ اثرگذاری آن بر عملکرد تحصیلی دانشجویان رشته حسابداری دارد. این پژوهش از نوع شبه‌آزمایشی است. محتوای الکترونیکی آموزشی توسط محقق آماده و پیاده‌سازی گردید و برای اجرای طرح از روش پیش‌آزمون و پس‌آزمون با گروه آزمایش و کنترل استفاده شد. روایی سوالات آزمون‌ها به تأیید سه تن از اساتید حسابداری رسید. این بررسی بر روی دانشجویانی که در نیمسال اول سال تحصیلی 99-98 درس حسابداری میانه1 را اخذ کرده بودند انجام شد. برای تجزیه و تحلیل نتایج از تحلیل کواریانس استفاده گردید. برای اطمینان از پایایی پژوهش، از روش باز آزمون استفاده گردید و همچنین بررسی در چند دانشگاه به طور همزمان انجام شد. خروجی‌های آماری حاکی از عدم تفاوت معنادار بین دو روش آموزشی مورد بررسی بود. نتایج این پژوهش نشان داد که تلفیق فناوری در آموزش حسابداری تفاوتی در سطح عملکرد تحصیلی دانشجویان نسبت به روش چهره‌به‌چهره ایجاد نمی‌کند. دلیل آن می‌تواند عوامل خارج از کنترل محیطی، مانند ضعف ابزارهای فناورانه، فراهم نبودن کامل پیش‌نیازهای لازم یا نحوه اجرای روش ترکیبی در این پژوهش باشد.

پژوهش­ های تجربی نشان می­دهد که مدیران شرکت‌ها اقلام تعهدی اختیاری را عمدتاً به گونه‌ای برای مدیریت سود بکار می‌گیرند که بتوانند پاداش خود را حداکثر سازند؛ از سوی دیگر، این نتایج حاکی از تأثیر فرآیند نظارت بر کاهش مدیریت سود می­باشد. اما پژوهش­های گذشته این پرسش اساسی را بدون پاسخ گذاشته­اند که مدیران شیوه­های مدیریت سود را از چه طریقی فرا می­گیرند و چگونه اقدامات خود را در برابر رویکردهای نظارتی تعدیل می­نمایند. انتظار می­رود این رفتار، بصورت ضمنی و به مرور زمان حاصل می­ شود، که به آن دانش ضمنی می­گویند. هدف این پژوهش، بررسی تأثیر دانش ضمنی بر رفتار مدیریت سود در سطوح مختلف نظارت می­ باشد. این پژوهش در حوزه پژوهش­های اثباتی قرار می­گیرد و روش تحقیق حاضر از نوع طرح آزمایش (با استفاده از محیط کنترل شده) است. در طرح آزمایش مذکور نظارت از طریق حسابرسی داخلی اعمال می­ شود. بدین منظور سناریویی برای آزمودنی­ها طراحی گردیده است. نتایج پژوهش نشان می­ دهد، در صورت وجود نظارت، برای افراد با دانش ضمنی بالاتر، احتمال انجام مدیریت سود کاهش می­یابد، ولی برای افراد با دانش ضمنی کمتر، تأثیر معنی­داری مشاهده نشد

Purpose: The first aim of this study is to train and to improve the leadership competencies of transformational, team-building, and strategic thinking using the principals of deep learning. The second aim is to evaluate the effectiveness of this intervention according to the decision-based evaluation model. Method: A semi-experimental design with pre-test and post-test was used. We got 10 of managers using a simple random method. Then, participants responded scales on self-efficacy, knowledge and situational judgment tests in the pretest and posttest. We used a workshop as our main intervention in which all participants were trained with a structured training program. The time interval between the pretest and posttest was one month. Result: The results showed this training program enhanced the transformational leadership competency in all three dimensions of affective, cognitive and behavior in the decision-based evaluation model. However, it was found that the intervention did not similarly enhance the team-building competency. The same intervention program only enhanced the strategic thinking competency in the affective dimension. Conclusion: This structured training program provided a foundation to develop the leadership competencies in the component level. Upon these findings, it is recommended to consider the capability of the enhancement in leadership competencies while we design a training intervention.

The purpose of the current research was the study of the structural relationships of cognitive self-regulation and occupational-wellbeing with mediators job-burnout and job-satisfaction in secondary high- school teachers. The research was descriptive and correlation- design. The Society included male and female teachers were teaching in the secondary highschools in 2017-2018 academic year (N=837). The sample was selected through multistage cluster sampling (n=204). The used tests were Matern and Bauer (2014) Cognitive Self-Regulation, Shultz (2008) ccupational well-being, Maslach and Jackson (1986) Job-Burnout and, Judge, Locke, Durham, Kluger (1998) Job- Satisfaction, Lim-Ho & Tung-Au (2006) Teacher Job-Satisfaction. In order to analyse structural equations modeling method and SPSS-22 and AMOS-22 were used. The results showed insignificant direct path of the cognitive self-regulation to the occupational well-being (β= 0/09, α= 0/398), significant indirect effect of cognitive self-regulation on the occupational well-being and improved general fit indices of proposal theoretical model and the coefficient of determination by correcting the model (GFI=0/90، CFI=0/90، RMSEA=0/08/ PNFI=0/64، PRATIO=0/76, R^2 =0/77). It is concluded that Considering that cognitive self-regulation is learnable in short interventions, improving occupational well-being of teachers with decreasing in the job-burnout and increasing in the job-satisfaction is feasible.

Aim: The purpose of this study was to investigate the effect of abusive supervision on job tension and deviance among employees of selected banks in Najaf Abad city with their self-regulatory mediator role. Methodes: The statistical population of the study is 435 employees from selected banks in Najafabad city. They was selected randomly based on the Morgan table, a sample of 217 people from among them. To measure the variables of the research, Tepper’s (2000) abusive supervision questionnaire and Tangney’s (2008) self-regulation questionnaire, House and Rizzo’s (1972) job tension questionnaire and Bennett and Robinson’s (2000) job devince questionnaire were used. Reliability of the questionnaire was confirmed by Cronbach's alpha. Structural equation modeling and PLS software were used to analyze the data. Results: The results of the research showed that abusive supervision has an effect on employee deviation. Also, abusive supervision is indirectly affected on job tension by employee self-regulation. Conclusion: abusive supervision is one of the factors that increase tension and deviation in the employees. Employees can protect themselves from tensions or deviations when have acquired self-regulation skills. Therefore, employees can use self-regulation to reduce abusive supervision destructive effects.

چکیده هدف پژوهش حاضرمقایسه اثربخشی آموزش هوش معنوی و تاب آوری بر رفتارهای ضد تولید کارکنان بود. روش پژوهش نیمه آزمایشی از نوع پیش آزمون-پس آزمون با گروه کنترل بود. جامعه آماری شامل تمامی کارکنان بخش های تولیدی مجتمع فولاد گیلان بود که از 255 نفر کارکنان، 60 نفر دارای بالاترین نمره در رفتارهای ضد تولید به صورت تصادفی در سه گروه (20 نفر،آموزش هوش معنوی؛ 20 نفر، آموزش تاب آوری ؛ 20 نفر، بدون آموزش) گمارده شدند. ابزار پژوهش پرسشنامه رفتار ضد تولید) فوکس و اسپکتور، 2002) بود که آزمودنی های 3 گروه در دو مرحله پیش آزمون و پس آزمون به آن پاسخ دادند. گروه های آزمایش در جلسات مداخله ای مبتنی بر برنامه های آموزشی هوش معنوی و تاب آوری ( 8 جلسه) شرکت کردند. برای تجزیه و تحلیل داده ها از آزمون تحلیل کوواریانس چند متغیری و از آزمون بونفرنی به منظور مقایسه تفاضل نمرات پیش آزمون-پس آزمون متغیرهای گروه های آزمایشی و گواه استفاده شد. یافته ها نشان داد برنامه های آموزشی هوش معنوی و تاب آوری بر بهبود رفتارهای ضد تولید کارکنان اثربخش هستند، و آموزش تاب آوری اثربخش تر بود ه است.بنابراین، پیشنهاد می شود مدیران به ضرورت این برنامه های آموزشی و اثربخشی آن در افزایش بهره وری سازمانی توجه داشته باشند.

Today, knowledge plays a fundamental role in achieving the goals of the organization and gaining competitive advantage. KM is the management of the hidden assets of the organization, and this process involves the creation, acquisition, storage, dissemination, sharing and use of knowledge, which is evident in the context of knowledge management. For this reason, managers are expected to have a profound understanding of organizational change and enhance the performance of organizations through investing in knowledge-based projects. On the other hand, one can ensure that knowledge in the organization is properly managed so that individuals learn from the knowledge of the organization at an appropriate level. Therefore, the most important step in this regard is to examine different knowledge management models and identify knowledge management factors in order to improve learning. Therefore, the present article examines models and identifies knowledge management factors in improving students' learning in technical and vocational training units.

Employees' enviousness is one of the most significant issues in working environments, which exerts a considerable influence on their feelings. As a negative feeling, enviousness has not adequately been paid attention to. The purpose of this research was to identify and prioritize the effective factors (individual and organizational) on employee envy. This research is developed-applied in terms of purpose and categorized based on the nature and method of descriptive group. Also, based on the type of data, it can be considered as a case- survey one. The statistical population of this research is 10 academic and organizational experts with experience in human resources or education degree related to human resource management and organizational behavior. According to the literature and research background, 19 factors (personal and organizational) were identified as factors affecting employees' envy. Subsequently, using the multi-criteria decision making DEMATEL techniques, 14 factors were firstly accepted as the most important factors by using DEMATEL technique. In addition, ANP method was used to prioritize factors affecting the envy of employees accepted by DEMATEL method. The results showed that in individual dimension, negative social comparison in the first rank, conscious cognitive assessment of other’s better future in the second rank and awareness of other’s abilities were put in the third rank. Also in the organizational dimension, low level of fairness and justice in organization ranked first, performance evaluation ranked second and leader-member interaction ranked third.

Self-efficacy as one of the most important mechanisms of influence on one's own and one of the most important constructs of positive organizational behavior has been studied less in the field of organizational issues. The aim of this combined research in the first stage, with qualitative research strategy, identifies the components and dimensions of self-efficacy of the managers of knowledge-based organizations and its influential factors, as well as the implications and its impact on collective self-efficacy of employees. This has been done using three coding steps and with the help of the Atlas Quality Assurance Software. Also, the role of important and effective categories on the self-efficacy as the resonant leadership is considered. In the second stage, the relationships of exploration pattern elements in the form of two models of measurement and structural equations have been quantitatively tested using SPSS and AMOS software. For this purpose, a researcher-made questionnaire was distributed among 204 managers of research companies of Isfahan science and technology town. The results of the test represent the confirmation of all the hypotheses as well as the adequacy of the conceptual model of the research.

Aim: The purpose of this study was to investigate ethical leadership relationships with responsibility and accountability with an emphasis on ethical atmosphere. Method: The present research is applied in terms of purpose, and in terms of data collection, it is descriptive and correlational. The statistical population of this research included all staff members of Urmia University, that among them 217 person were selected by simple random sampling method as the research sample. A standard questionnaire was used to collect data. Data were analyzed using structural equation modeling. Results: The results of statistical analysis showed that moral leadership has a direct and positive effect on social responsibility, individual responsiveness and ethical climate. Also, the ethical climate has a direct and positive effect on social responsibility and individual accountability. At the same time, ethical leadership by mediating moral atmosphere has an indirect and positive effect on social accountability and individual accountability. Conclusion: According to the findings, it can be concluded that ethical leadership has the most relevance to the ethical atmosphere. Also, by confirming the role of mediator of ethical atmosphere, ethical leadership has an indirect, positive, and meaningful effect on individual accountability and social responsibility

The purpose of this study was to determine the relationship between information and communication technology (ICT) on organizational productivity by mediating employees empowerment and job stress (Case study: Shahid Beheshti University staff). The research method is descriptive and correlational. The statistical population of the staff of Shahid Beheshti University, which was 1187, was sampled consisting of 272 people who were randomly selected. The productivity scale of Hersey and Goldsmith (1980), occupational stress (UK Health and Safety Institute, 1990) and Spritzer Empowerment (1995) were used to collect data. Data analysis was performed using structural equation method. The results show that ICT alone as well as ICT through empowerment mediation leads to organizational productivity. ICT, taking into account the intermediary of occupational stress, also reduces organizational productivity. It is suggested that, in order to increase productivity in the organization, decision support systems and executive information systems create and use To be. Keywords: Job Stress, Organizational Productivity, Empowerment, Information and Communication Technology

Motivating is one of the biggest concerns of current managers. So, the purpose of this study was designing and testing a model of some antecedents of job motivation (satisfaction with performance appraisal, satisfaction with pay, organizational justice and self-monitoring). The method of this study is a descriptive correlational design. The sample consisted of 225 employees of Maroon Petroleum Industry Company who were selected by stratified random sampling method. The participants completed satisfaction with performance appraisal (Meyer & Smith, 2000), satisfaction with pay (Smith et al., 1969), organizational justice (Colquitt, 2001), self-monitoring (Lennox & Wolfe, 1984), and job motivation (Robinson, 2004) questionnaires. Fitness of the proposed model was examined by structural equation modeling (SEM), using AMOS-22 and SPSS-22 software packages. Results indicated that the proposed model fit the data properly. Better fit and more significant results obtained by omitting 1 non-significant path. Findings also showed that all direct paths except satisfaction with pay to job motivation, were significant.

Entrepreneurial Coaching as a supporting people to enhance and development skills them through learning entrepreneurial to identify and recognition of opportunities. Accordingly, several models have been proposed to facilitate the coaching process, but knowledge that can provide a comprehensive model and model of this entrepreneurial coaching phenomenon is limited. The purpose of the research is to design a systematic and conceptual model of entrepreneurial coaching that illustrates the key categories of this structure. Methods: the research methodology is applied to the development and collection of qualitative data. In this research, 16 semi-structured interviews with top managers and experts involved in coaching were conducted through purposeful sampling and specifically snowball technique. For data analysis, open and axial coding has been used. Results: the analysis of the research shows that the extraction of 212 subsets of the interviews, as well as the 48 sub categories and the 8 sub categories of the main categories and 7 main categories , are: basic and advanced goals, mentees characteristics(the characteristics entrepreneurship, general characteristics), coaches characteristics ( coaching knowledge and skills, personality traits, abilities, problem solving), organizational conditions(structural, management, cultural),entrepreneurial coaching actions (common concepts, coach functions, mentee functions). Results and achievements (individual benefits: individual development, knowledge and skill, self-efficacy and self-awareness, and organizational benefits: venturing, improvement and development of products and services). Conclusion: The categories that shape the entrepreneurial coaching model include: basic goals (changing attitudes, reducing conflicts, achieving new markets) and advanced goals (creative thinking, successor, improvement and improvement of units, increasing productivity), mentees characteristics ( Strong motivation, passion, honesty, learning, risk taking, tolerance of ambiguity), coaches characteristics (communication skills, empathy, challenge questions, good listener, flexibility in solutions, availability, Muharram, participation in ideas), Organizational requirements and requirements (identifying opportunities, reducing processes, supporting ideas, accessing resources, employing creative people, deserving Larry), coaching actions (sense of responsibility, mutual interaction, goals alignment, confidence building, transparency), outcomes and achievements (identification of strengths and weaknesses, creation of new units, ability to solve problems, avoidance of despair, quality improvement and Quantity of services)

این پژوهش با هدف بررسی نقش واسطه ای هوش هیجانی و رضایت شغلی در رابطه سرسختی روان شناختی با سلامت سازمانی در اداره کل پست استان مازندران انجام شده است و از نوع طرح‌های همبستگی مبتنی بر روش مدل‌یابی معادلات ساختاری به طور خاص معادلات رگرسیونی (تلفیق تحلیل مسیر و تحلیل عاملی سطح دوم) بود. جامعه آماری در این پژوهش، «تمامی کارکنان شاغل در اداره کل پست استان مازندران» به تعداد « 556 نفر» بود، که در مجموع 220 نمونه به روش نمونه‌گیری تصادفی ساده دریافت گردید. جهت اندازه‌گیری متغیرهای پیش‌بین از «پرسشنامه استاندارد90 گویه‌ای باراُن»، « پرسشنامه سرسختی روان‌شناختی اهواز»، «پرسشنامه رضایت شغلی مینه سوتا» و برای سنجش متغیر ملاک از «پرسشنامه 44 گویه‌ای سلامت سازمانی OHI» استفاده شده است. به طورکلی روابط معنی‌داری بین متغیرهای پژوهش بدست آمد و مدل پژوهش تایید گردید، که در مجموع 85 درصد از متغیر سلامت سازمانی قابلیت پیش‌بینی توسط متغیرهای هوش هیجانی، سرسختی روان شناختی و رضایت شغلی را دارا بود. با توجه به این تاثیرپذیری بسیار حایز اهمیت سلامت سازمانی در کارکنان ادراه پست، این سازمان جهت ارتقا سطح فعالیت ها و سلامت سازمانی می تواند به این متغیرهای روان شناختی توجه ای ویژه با ارایه خدمات و دوره های ضمن خدمت نماید.

Objective: The purpose of this study was to present a meritocratic process model in administrative system with human resources improvement approach at Golestan University of Medical Sciences. Method: This research is an applied-developmental research with an exploratory approach. The statistical population consisted of academic and organizational experts (n = 35) and managers of Golestan University of Medical Sciences (n = 513). 220 individuals were selected through simple random sampling. Data were collected using standard questionnaires with appropriate validity and reliability. Descriptive statistics and structural equation modeling were used for data analysis using SPSS software version 25 and Lisrel version 8.8 software. Findings: The results showed that 23 indices with 7 components of meritocracy, meritocracy, merit selection, meritocracy, aptitude, meritocracy and meritocracy were identified and approved for the meritocracy model. Eighteen indicators were identified and validated with 5 components of training, career, performance evaluation, discipline and reward system for HRM model. Also, eight variables of organizational commitment, socialization, empowerment, flexibility, decision making, motivation, supervision and work ethic were identified as mediating variables of the model. The results of the situation analysis showed that the dimensions of the model in the administrative system were higher than the average level and were at the appropriate level. Conclusion: Therefore, meritocracy is a management philosophy and attitude in which human resources are considered in terms of their inherent effort and ability.

The contribution of managers and their competence in mentoring and counseling staff to evaluate their performance has always been a serious concern of organizations, especially supervisory organizations. Accordingly, the present study seeks to determine performance indicators of organizational managers with a career counseling approach. The research method is exploratory mix. To determine the statistical population of the study in 1397 in the qualitative part, the chaining non-probability purposive sampling method and in the quantitative part the proportional stratified sampling method (170 persons) including managers at different levels (top, middle and base) of the Iran State Inspectorate Organization in center (Tehran) (240 people) was used. Semi-structured interviews with 15 key informants and focus groups were used in the qualitative part of the study for data collecting. According to the analysis of interviews, performance evaluation indices of managers were identified in three main components of personal, analytical and specialized skills. The developed model has three main components and 17 sub-components. The results of this study indicate that in evaluating the performance of the managers of the Iran State Inspectorate Organization, specialized skills as the main index and personal and analytical skills as the main post-personnel has efficiency and effectiveness for evaluating managers.

Aim: Obsessive-compulsive behaviors in different conditions can lead to different emotional experiences. Therefore, this research was conducted with the aim of investigating the role of mediating self-compassion in the relationship between the symptoms of obsessive-compulsive disorder with nurses' guilty feelings. Methods: A descriptive study was a correlation type based on the structural equation modeling method. The research population was all 486 nurses of Gorgan women in governmental hospitals. In this study, 340 nurses were selected as the sample size by available method to determine the sample size according to the number of observed variables and the allocation of coefficient 20 for each variable observed. Data collection tools consisted of Kugler and Jones guilty questionnaires (1992), Hodgson & Rachman & Rachman Obsessive-Compulsive Inventory (1977) and Raes and et al self-compassion Questionnaire (2011). Results: Findings showed that there was a significant relationship between the symptoms of obsessive-compulsive disorder and self-compassion with guilt and the research model was confirmed. Overall, 57% of the feelings of guilty were explained by the symptoms of nurses' obsessive-compulsive disorder and self-compassion syndrome. Also, the variables of nurses obsessive-compulsive symptoms and self-compassion had a direct effect on the feeling of guilt. The indirect pathway of nurses' obsessive-compulsive symptoms was confirmed by self-compassion on guilty feelings. Conclusion: The results of this study emphasized the necessity of the role of nurses' obsessive behaviors on the experience of guilty feelings, which can provide implications for therapists and counselors in reducing guilty feelings considering the dimensions of self-meditation in nurses.

The present study was conducted aiming to investigate the effect of self-control training on perceived bullying and job performance of female employees at the organization of physical education. It was a quasi-experimental study with pretest, posttest and control group design. The statistical population included all women working at the organization of physical education in the province of Isfahan who were working in the autumn of 2018. 30 female employees at the organization of physical education in the province of Isfahan were selected through non-random purposive sampling method and randomly replaced into experimental and control groups. The experimental group received eight ninety-minute sessions of self-control training during two months while the control group didn’t receive such interventions. The applied questionnaires included perceived organizational bullying (researcher-made) questionnaire and job performance questionnaire (Hersi and Goldsmith, 1990). The data from the study were analyzed through ANCOVA method. The result showed that self-control training has significantly influenced perceived bullying and job performance of female employees at the organization of physical education (p

The study aimed to develop a measurement model of micro- and macro-standards of teacher-students’ professional development in Farhangian University, previously termed as Teacher Training College, in the west of Iran. The statistical sample of this correlational factor analysis consisted of 1080 subjects chosen from 1500 teacher-students of all courses studying in the west of Iran’s branches of Farhangian University and having passed mentoring courses. The instrument was a professional development questionnaire developed on the basis of New Jersey Teacher Professional Development Questionnaire (2014). The research measurement model relates the variables of professional development mico- and macro-standards to the latent variables and is confirmed by Smart PLS2 software. The study of the model revealed that the reliability measures of all micro- and macro-constructs were above the proposed value (.6), indicating the reliability and internal consistency of the model. The AVE values of all constructs were measured to be more than the accepted value of .5. In addition, the results showed that the factor loading of all items were above the proposed value of .7, suggesting the convergent validity of the model. Fornell and Larker test indicated that the model has divergent validity. Consequently, it can be claimed that the model enjoys validity and reliability. It is worthy of note that the model showed appropriate goodness-of-fit. The comparison of the results with those of the literature focusing on the six components of content, knowledge content, learner and learning, school leadership, teaching practice and professional responsibility revealed that the proposed model with four macro components and 11 micro components is more comprehensive than the previously-developed models. More specifically, the promotion of professional knowledge, skill and attitude among teachers is better treated in the current model. Finally, one of the benefits of the present study is the development of a standard professional development for teacher-students in Farhangian University.

The purpose of this study was to determine the effectiveness of Mindfulness Education on Job Burnout and Educational Optimism in primary school teachers in Zanjan city. In this study, a semi-experimental design with pretest-posttest design with control group used and the statistical population of this research included elementary teachers in Zanjan city in 2017. The samples of study were selected using available sampling method. The sample consisted of 30 burnout teachers whose score in the Maslach Teacher's Burnout questionnaire was 1.5 out of the standard deviation higher than the mean. Individuals who were in the experimental group were included in a group for 8 weekly sessions in mindfulness education. The control group did not receive any intervention during this period. In order to record the changes, the Maslach Teacher Training Burnout Questionnaire (1986) and Beerd Teacher's Instructional Optimism Questionnaire (2010) completed before and after the intervention by the teachers. The statistical method of multivariate quarantine analysis was. The finding of this study showed that the effect of Mindfulness Education training had a significant effect on burnout and educational optimism, so that the burnout and educational optimism score increased significantly in the post-test phase(p

The purpose of present research was to study the mediating role of achievement motivation on relationship between conscientiousness, role performance and extra role performance. Statistical population of study consisted all employees of Shahrekord University, of whom, 157 employees were selected via convenience sampling method. A set of questionnaire consisting of achievement motivation (Hermanns, 1970), conscientiousness (Costa, McCrae, 1992), role performance (Patterson, 1963), and extra role performance (Lee and Allen, 2002), were used. Data were analyzed by use of Pearson's correlation coefficient and structural equation modeling (SEM). Results revealed that, there were significant positive relationship between conscientiousness and achievement motivation with role and extra role performance (p

Objective Rural tourism has grown exponentially in recent decades. Meanwhile, Doolab village is one of the nationally approved villages in Kurdistan province, which is considered as an attraction according to studies conducted in terms of rural tourism and has attracted 62% of the tourists to its residences. Therefore, in order to investigate the reason behind their success, the researcher intends to examine the entrepreneurial marketing dimension model – a concept that seeks to describe marketing processes and identify opportunities in a fluctuating environment for small businesses with limited resources – among the entrepreneurs of Doolab village. Hence, the main purpose of this study is to determine the ethnographic status of entrepreneurial marketing in rural tourism in Doolab village. Methodology The present study is interpretive in terms of philosophical approach. Therefore, this study is a qualitative research based on ethnography. The statistical population includes all the residents of Doolab village who were active in the field of rural tourism as entrepreneurs. According to the purposeful sampling method, 10 entrepreneurial villagers were selected for this study. Moreover, validity, transfer, trust, approval and authenticity were examined by university professors for validity and reliability of the data. Observation, interview and note-taking methods were also used to collect the data. Finally, the extracted concepts were modeled based on schematic analysis technique using Max QD software version 18 through open coding method. Findings The results of entrepreneurial marketing conceptualization coding showed that a total number of 286 key points were extracted from the content of the interviews, which according to their concept which were devided into 158 common initial codes (concepts). The results of categorization related to entrepreneural marketing showed that a total number of 44 categories were extracted from 158 open source interviews. Finally, the results of the coding within core categories related to entrepreneurial marketing showed that among the total number of the interviews with the samples under study within the 44 categories, 10 core categories were extracted including opportunity-oriention, predictive, value creation, resource leveraging, customer-orientation, innovation, risk-taking, content-oriented, guidance and leadership, and goal-oriented. Conclusion In the present study, it was concluded that entrepreneurial marketing has 10 dimensions and rural tourism in Doolab village proposes economic, ecological, cultural, environmental, social, agricultural, services and measures, experience-oriented dimensions. Entrepreneurs in Doolab village, based on the tourism nature of the village as a tourist destination, have long been known for their history, religion, politics, and agriculture, and they have the best visual perspective as well. Preservation of values ​​and customs and the intact nature of the village due to the existence of new style houses in cities and gardens have led to fewer constructions. Most of the people who are involved in ecotourism in this village were familiar with the tourism industry and had built their buildings in the old texture of the village and had used original decoration and interior architecture.

Objective Trademark is one of the most important intangible assets of the companies, which includes the brand name of the products and the brand name of the company. Due to the high level of competition in the market, a strong brand can help the company be distinguished from the market and explain why its products or services have the ability to meet the needs of customers in a unique way. Therefore, this study aims to analyze the customers’ behavior in the banking industry by examining the existing literature in the field of brand name based on the model derived in the research findings. The selected model can help the banking industry choose a reputable brand in the market and can also be of help in the process of creating a brand in the global market. Given the importance and necessity of this issue, the factors that influence the choice of a brand name should be examined to develop a native pattern based on existing and newly known variables. Methodology Mixed method was used in the present research including qualitative and quantitative analysis. The qualitative strategy of the present study is based on the grounded theory method (GTM) and the quantitative strategy is conducted using the structural equation model (SEM) based on the Glaser and Strauss model. The statistical population includes marketing and banking experts and managers (board members and managers of several private and public banks) to analyze customer behavior who were selected using theoretical sampling method. The structural equation modeling was conducted using partial least squares method based on variance. The statistical population, more than 100,000 people, includes the selected customers of Bank Mellat in Golestan province with a long history of working with the bank. Findings According to the codes which were obtained from the interviews, the 260 final codes were extracted in the form of 90 concepts and 23 main categories. As a result, the quantitative study dimensions including brand activities, brand performance, brand comparative evaluation and evaluation of brand behavioral principles related to brand evaluation variable were identified through customer behavior analysis (phenomenon-centered). Conclusion According to the findings of the qualitative part (the identified codes), the relationship between dimensions and variables and structural equation model of the research were confirmed using LISREL software. It was then found that the causal variable have an impact on effective and acceptable coefficient of significance, on the phenomenon-centeredness; besides, underlying conditions and interfering factors affect strategies and strategies on outcomes. The results of qualitative data analysis, based on grounded data theory, determined the conditions affecting the banks and financial institutions activities to develop a brand valuation model. According to the results, providing long-term benefits can lead to reduction of financial risk and maintaining and increasing liquidity while changing customers' attitudes, strengthens the need to identify expectations and patterns of customer attitudes and analysis. Creating a distinctive mental image in the minds of customers and strengthening the customer relationship management system are essential measures for survival and growth in the financial services market. In addition, the results of identifying the underlying conditions in developing a banking brand valuation model highlights the intensification of competition between banks, perceived risk, diversity of decision-making models based on individual differences of customers and the complexity of financial activities.

Objective Despite the importance and significant role that branding can play for business-to-business (B2B), most research has been conducted in the context of business to consumer (B2C). Corporate banking is considered as one of the relatively new areas that has occurred in banking industry in the the country which occurs in B2B business model. After reviewing the related literature, the researcher can claim that no research has been conducted on the elements and components of corporate brand identity in the banking industry, especially in Iran. Therefore, this study aims to identify the factors affecting the corporate brand identity in the context of corporate banking and explore the relationships between these factors. Methodology The present study aims to discover and identify the factors affecting the corporate brand identity, and then to present a causal structural model of these factors in the context of corporate banking. Therefore, the present research falls into the category of applied research. Given that this research seeks to describe the elements and dimensions of corporate brand identity and then to describe the causal relationships between them, this study is discpriptive in terms of research method. The present study is a survey research which used the opinions of 18 experts in the field of corporate banking. Identification and selection of the individuals was done using non-statistical and available methods. Content analysis method was used in order to extract the factors and elements of corporate brand identity, and then interpretive structural modeling (ISM) method was used in order to identify the relationships between the main categories. From this perspective, this research falls into the category of consecutive exploratory mixed research. Findings According to the findings of this study, the factors affecting the corporate brand identity were defined in the form of 13 main categories including strategy, market orientation and market focus, organization, strategic brand analysis and market research, organizational culture, stakeholder relationship management, organizational infrastructure and structure, organizational competencies and capabilities, human capital management system, brand personality, brand visual identity, brand communication, brand reputation, brand proposed value as well as 41 sub-categories. In addition, there is a causal relationship between these factors according to the research results. Conclusion The brand identity is formed based on strategy, culture, infrastructure and structure, competencies and capabilities, and human capital management system. These factors, which are also involved in the stimulus cluster, are considered as the most important factors or in other words, the underlying factors in forming the company brand identity. Following these five factors, market orientation and market focus at the fourth level are the other important factor that affect the formation of the company brand identity. Regardless of the market and market orientation, it is obvious that organizations cannot identify the needs of the market properly and cannot form a coherent and consistent identity in order to fulfill their missions. At the third level, there are two factors of stakeholder relationship management as well as strategic brand analysis and market research which are influenced by market orientation and market focus. In fact, it is the market image that requires companies to seek brand analysis and market research in order to form and develop their brand position accordingly. At the second level, the factors related to brand visual identity, brand communication, and brand value are influenced by the factors belonging to level three, four, and five. These three factors all affect and also contribute to the realization of each other. Finally, all of these factors can affect the two factors of level five, namely brand personality and brand reputation. In order to complement the results which are obtained from the ISM hierarchical model, organizational strategy, market orientation and focus on organizational market, organizational culture, infrastructure and organizational structure, organizational competence and capabilities, and human capital management system which are also involved in the stimulus cluster are the result of the MICMAC analysis. The factors in the stimulus cluster are highly effective but less affected by other elements. As a result, the priority is given to the changes in these factors in order to change the status of brands. Other factors are also included in the category of dependent elements, which indicate their high effectiveness.

Objective Marketing activists are always looking for answers to the questions such as "what can attract the consumers?" and "how can consumers’ attention be focused to vital products and information?". Among a variety of research methods, self-reporting method is considered as the optimal method to answer these questions and evaluate marketing practices, especially in advertising. However, the influence of neuroscience in the humanities has revealed the weaknesses of these methods, so that a new paradigm is emerging which is referred to as neuromarketing. The purpose of this study is to use the insights obtained from neurosciences and particularly neuromarketing to measure the effectiveness of joint printed advertising of Mellat Bank and Ma insurance company. Methodology This research is quantitative and applied in nature which is conducted in a quasi-experimental manner. Eye tracking method was used to collect the data in this study. The statistical population of this study includes the customers and audiences of the advertisement; 15 testes, who belong to the age group of 25 to 50 years, were randomly selected to participate in this study. Study data were analyzed using visual analysis and inferential statistical analysis through one-sample t-test and non-parametric Friedman test. In this study, items such as thermal map, blur map, eye movement and glare map, number of fixations, average duration of first fixation, and average duration of fixation were analyzed. Findings The results of the measurement of advertisements showed that the elements in the advertisements had efficiently attracted visual attention and the printed advertisements were well memorable. However, there was no significant difference between printed advertising designs in terms of attraction and memorability. Conclusion Contrary to the traditional assumptions, consumers are not rational and the majority of the brain activities and processes are performed outside of our conscious consciousness over which we have no control. These activities and processes are not accessible through self-reporting methods and identifying the stimuli that affect brain activity requires the use of new perspectives and methods based on neurosciences. A number of marketing researchers and corporate executives tend to answer sensitive questions about consumers’ behavior based on a neuromarketing approach due to the weaknesses of self-reporting methods such as the inability to describe emotions and feelings, limitations regarding cultural and linguistic differences, acceptance and social acceptance errors, misconceptions about human rationality, and memory limitations. Neuromarketing is considered as an approach to highlight the hidden stimuli of consumers’ behavior that were not previously recognizable by conventional research methods. The eye tracking method has the ability to answer the questions which were difficult to answer by traditional self-reporting methods. Eye tracking meythod can help respond to the following questions: “which elements are seen in the ads?”, “which elements are seen the most?”, “what is the order of noticing the elements in the ads?”, “which elements in advertising cause the most processing and mental conflicts?”, and “which ads result in better performance?”.

چکیده پژوهش حاضر به بررسی تاثیر دوره‌ی همکاری بین مدیرعامل و مدیرحسابرسی داخلی بر پیچیدگی گزارشگری مالی می‌پردازد. در همین راستا اطلاعات 60 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1391 تا 1395 با استفاده از روش حداقل مربعات پایدار( RLS) مورد آزمون قرار گرفت. جهت اندازه‌گیری پیچیدگی گزارشگری مالی از تعداد صفحات گزارش سالانه‌ی فعالیت هیئت مدیره به عنوان معیار پیچیدگی(گزارش‌های طولانی‌تر؛ پیچیدگی بیشتر) استفاده شده است. یافته‌ی حاصل از پژوهش بیانگر آن است که دوره‌ی همکاری طولانی‌تر بین مدیرعامل و مدیرحسابرسی داخلی منجر به افزایش پیچیدگی گزارشگری مالی می‌شود. علت این امرآن است که هرچقدر دوره‌ی همکاری بین آن‌ها طولانی‌تر شود، مدیرعامل و مدیرحسابرسی داخلی دست به تبانی می‌زنند و به منظور پنهان ساختن عملکرد ضعیف مدیریت از دید سرمایه-گذاران، گزارش‌های طولانی‌تری(صفحات بیشتر؛ پیچیده‌تر) منتشر می‌کنند. گزارش‌های طولانی‌تری(صفحات بیشتر؛ پیچیده‌تر) منتشر می‌کنند. واژگان کلیدی: دوره‌ی همکاری، مدیرعامل، حسابرسی داخلی، پیچیدگی گزارشگری مالی طبقه‌بندی موضوعی:M40،M420 ، M490

در این تحقیق بصورت نظری و تجربی به بررسی و ارزیابی تاثیر بیش ارزش‌گذاری شرکت‌ها بر رابطه میان دستیابی به سطوح عملکردی و اقلام تعهدی غیر منتظره‌ در بورس اوراق بهادار تهران پرداخته شده است. در همین راستا 105 شرکت پذیرفته شده در بورس اوراق بهادار تهران از سال‌های 1388 الی 1395 مورد بررسی و تجزیه و تحلیل قرار گرفتند. بدین منظور سه فرضیه‌ی اصلی برای بررسی این موضوع تدوین و براساس الگوی داده‌های ترکیبی و اثرات تصادفی مورد تجزیه و تحلیل قرار گرفتند. روش تحقیق از نوع همبستگی بوده و برای تجزیه و تحلیل داده‌ها و آزمون فرضیه‌ها از الگوی رگرسیون چند متغیره استفاده شده است. نتایج به دست آمده نشان می-دهد که فرضیه مربوط به وجود رابطه معنادار میان بیش ارزش‌گذاری شرکت‌ها و اقلام تعهدی غیرمنتظره رد می‌شود. همچنین فرضیه مربوط به وجود رابطه معنادار میان دستیابی به سطوح عملکردی و اقلام تعهدی غیرمنتظره رد نمی‌شود که نتایج به دست آمده در این مورد با نتایج تحقیق کولتون و همکاران (2015) و فرج زاده و همکاران (1394) از حیث وجود رابطه معنادار مطابق می‌باشد. فرضیه مربوط به تاثیر بیش ارزش‌گذاری شرکت‌ها بر رابطه میان دستیابی به سطوح عملکردی و اقلام تعهدی غیرمنتظره رد نمی‌شود که نتایج بدست آمده در این مورد با نتایج تحقیق کولتون و همکاران (2015) از حیث وجود رابطه معنادار مطابق می باشد.

Objective Export is considered as the driving force of economic growth for each country. Hence, identifying the effective factors of export performance is one of the most important measures for export success. Companies might encounter a variety of risks and uncertainties in international trade transactions much bigger than domestic trade which affect their performance during their international transactions. As a result, it generates additional transaction costs. Therefore, companies should take appropriate actions in order to face such risks. International trade is a form of international transaction that generates corporate profits through imports and exports. Because it is difficult to consider the environments of both exporting and importing companies, the researchers will just focus on exports and exporting companies in this research. The purpose of this study is to investigate the effect of characteristics of exporting companies, characteristics of export transactions and experience in trade claims through mediating role of trade risk management on export performance and to analyze the effects of characteristics of exporting companies, characteristics of export transaction and experience in trade claims on export performance in pharmaceutical exporting companies in Iran. Methodology The present survey study is applied in nature and descriptive in terms of purpose. The statistical population of the study consists of 48 pharmaceutical exporting companies in Iran. Joe and Pack’s (2017) questionnaire was used to collect the data; the content validity of the questionnaire was confirmed by the experts and it was localized afterwards. Besides, the convergence validity of the questionnaire was also confirmed using statistical methods. In addition, Cronbach’s alpha coefficient was calculated for the reliability of the questionnaire. The research hypotheses were tested using structural equation modeling in SPSS version 25 and SmartPls3 software. Findings The results showed that the characteristics of exporting companies, characteristics of export transactions and experience in trade claims have a direct and indirect significantly positive effect on export performance through the mediating variable of trade risk management. Moreover, the impact of trade risk management on export performance was positive and significant. Conclusion The characteristics of exporting companies have a significantly positive effect on export performance. Large companies can have high export performance due to the high division of labor in the organization and specialization. The characteristics of exporting companies have a significantly positive effect on trade risk management as well. Therefore, the second hypothesis of the research was confirmed. In fact, the larger the organization and the more experienced it is in exporting, the more likely it is to identify risks and react to them in a timely manner. Trade risk management has a significantly positive effect on export performance. Export performance can be expected to increase with the application of business risk management. The characteristics of exporting companies have a positive and significant effect on export performance through the mediating variable of trade risk management. In addition, characteristics of export transactions have a positive and significant effect on export performance. If the shipping methods are tailored to the type of goods as well as the distance and delivery time, the payment methods based on the factors such as economic and political conditions of the trading country, it is then expected to observe improvement in export performance. The characteristics of export transactions have a significantly positive effect on trade risk management. It is suggested that exporting companies choose appropriate transportation methods according to the type of export goods and time interval, and also consider the conditions to prevent failure or late receipt of transaction amounts in the international purchase and sale contract. Characteristics of export transactions have a positive and significant effect on export performance through the mediating role of trade risk management. To prevent failure in receipt of transaction funds, the use of export credit as a tool for trade risk management has a positive effect on export performance. Experience in trade claims has a significantly positive effect on export performance. If companies have experienced trade claims and disputes in international trade in the past, they can prevent such disputes from recurring with greater insight and awareness. Experience in trade claims has a significantly positive effect on trade risk management. In fact, the more business claims a company has, the higher their level of understanding of trade risks. It will, in turn, affect the trade risk management practices used by the company. Experience in trade claims has a positive and significant effect on export performance through the mediating variable of trade risk management. Therefore, if the company has experienced business disputes and lawsuits during its operation, it has the opportunity to timely identify potential and actual trade risks that could lead to disputes and take the necessary measures accordingly.

Objective Entrepreneurship as well as the creation of dynamic and productive businesses is considered as the important factors and the driving force for economic development in any country. In this regard, it is important to pay attention to identifying and activating the capacity to create jobs and entrepreneurship and to the sustainability of established businesses. However, our country is deprived of the benefits of a sustainable supply chain. It is not possible to expect a stable performance from the supply chain until all the businesses across the supply chain build sustained interactions with each other. Therefore, one must look for the dimensions, components and indicators to develop a business sustainability model in the supply chain so that the businesses within the supply chain could be sustained and, ultimately, supply chain stability would be achieved. The present study has attempted to develop a model of sustainability for the businesses within the supply chain through selecting a different perspective from previous studies by identifying, combining and deeply understanding the dimensions, concepts and indicators. Therefore, the main purpose of this study is to propose a model in order to fill the gap in the related literature in our country, which can show the innovative and distinctive aspects of this research. Methodology The present study is applied in terms of purpose because businesses can measure their sustainability based on the indicators of the final model of this research and it is a meta-synthesis of the previous qualitative studies in terms of method. To achieve the research objective, the meta-synthesis method was used in accordance with the seven-step model proposed by Sandelowski and Barroso. The statistical population of this research includes all the articles, research reports, books, databases, as well as local and international publications in the field of business sustainability in the supply chain from 2000 to 2018. The keywords were looked up in MAGIRAN, SID, CIVILICA, NOORMAGS, Science Direct, Springer, Scopus, Google Scholar and Emerald databases. The inclusion criteria were: valid databases, research period and using the keywords. As a result of reviewing the databases using different search engines and based on the inclusion criteria, 422 cases were finally found. Findings Business sustainability model in this study proposed 93 indicators for business sustainability in the form of 16 themes and 3 main dimensions. The main dimensions of the model include economic, social and environmental dimensions where the economic dimension includes 3 main themes and 18 indicators, the social dimension includes 7 themes and 33 indicators, and the environmental dimension includes 6 themes and 42 indicators. In this study, the environmental dimension provided the highest variety with 42 indicators followed by the social and economic dimensions with 33 and 18 indicators, respectively. Conclusion The achievement of economic stability means continuity of business economic activity as well as sustainability in the economic system which requires the indicators such as organizational capabilities (strategic flexibility, value chain flexibility and achieving customer integration), innovation in business processes and activities, lean management, competitive advantage, marketing, risk management and entrepreneurship. On the other hand, business sustainability refers to the ability of the society to maintain the necessary instruments to create wealth, prosperity and social participation to promote social integration and cohesion. Besides, as a concept, it seeks to maintain and stabilize the social and cultural components of society in relation to other aspects of sustainability (economic and environmental). In addition, the environmental responsibilities of companies and the related activities can be considered as a source to legitimize their competitive advantage. This, in turn, leads to the formation of a better image of the company in the minds of its customers as an environmentally friendly image and helps sustain its activities. Based on the findings and the results of the research (identifying the dimensions, themes and indicators of business sustainability), it is recommended to the managers, planners and policy makers in the field of business to establish a business and its management, evaluate the existing businesses, eliminate possible shortcomings and avoid complying them with those indicators based on the indicators which were proposed by this model.

Objective Non-oil exports have been the subject of a lot of debate and discussions in recent decades. In Iran, the majority of the export revenue comes from oil sales and the government does not necessarily rely on other sources of revenue; therefore, non-oil exports are of particular importance. Meanwhile, Iran has been under economic sanctions for 40 years after the Islamic revolution, and export companies are facing many problems as a result. Thus, appropriate strategies should be used in order to maintain the business and increase the company performance in business exchanges, especially in the complex and ambiguous environment that causes many risks for various reasons due to political, economic, and cultural reasons. Such strategies can help deal with these uncertainties and risks. According to the previous studies in Iran, there are only few researches to analyze and assess export risk, which can be due to the dependence of the Iran economy on imports. Most research in this area has often examined the impact of a single risk. In this study, Miller model is considered as the basis for identifying risk factors. The output of this study is a network model of risks that Iranian exporters are faced with in the non-oil export sector. Methodology In this study, the risks were identified by reviewing the related research literature and the opinions of professional and academic experts were collected through a questionnaire to select the most important risks. Judgmental sampling was considered for this study and an online questionnaire was sent to 187 people in both stages where the first questionnaire was responded by 31 individuals and the second questionnaire by 18 individuals. In this study, the same 31 questionnaires were considered sufficient. Then, interpretive-structural modeling method was used in order to extract the relationships between these risks. Using SPSS software, the Cronbach’s alpha coefficient of the initial questionnaire was reported 0.722 and the Cronbach’s alpha coefficient of each item was higher than 0.7, which indicates that all the questions in the questionnaire are reliable. The second questionnaire was designed based on the outputs of the first questionnaire and the second questionnaire was analyzed using interpretive structural modeling. Findings The final model obtained from this study consists of 6 levels; it should also be noted that the higher level risks are less effective and are more likely to be affected by other barriers. Level one risks include changes in the pattern of society, changes in the amount of use by others, the elimination of pollution, product innovation and workforce, which indicates that these components are affected by their five sub-levels. On the other hand, level two risks include quality change in machinery, social unrest, job security, and motivation management. Monetary-financial reform, price control, shortage of complementary goods, process innovation, shortage of raw materials and the results of research and development activities are considered as level three risks. Level four risks include strikes, barriers to capital and money outflows, inflation, changes in consumers’ taste, and collection of debts. Level five risks include chaos, revolution, business restrictions, earthquake, interest rates, heavy rainfall, and technology. Finally, level six risks, which are considered as the last and the most influential factors, include war, government laws, and exchange rates. Conclusion Managers should note that the importance of risks will be different compared to each other in different environments and different conditions, and also in different stages of the product life cycle. Therefore, considering the type of organization and environmental conditions, the manager should pay attention to the risks with different prospecrives. Regarding the connections made between the risks, it can be seen that most of the risks are associated with a lot of communication and impacts, and no unnecessary or insignificant risks are found. Any type of defect or shortcoming in a risk can cause disruptions in the end result, which is the increase in non-oil exports. In other words, the obtained model indicates that the model should be viewed as a process or system and also all the related aspects should be taken into account as well.

یکی از اقدامات انجام شده در کشور ایران در راستای بهبود کیفیت حسابرسی، طبقه‌بندی مؤسسات حسابرسی معتمد براساس ضوابط و مقررات سازمان بورس و اوراق بهادار میباشد. هدف از انجام این تحقیق، تعیین اثربخشی این طبقه‌بندی از طریق ارتباط آن با کیفیت افشا و کیفیت گزارشگری مالی می‌باشد. برای اندازه‌گیری کیفیت افشا، از امتیاز کیفیت افشا و اطلاع‌رسانی سازمان بورس و اوراق بهادار و برای سنجش کیفیت گزارشگری مالی از ضریب واکنش سود استفاده شده است. برای دستیابی به هدف تحقیق دو فرضیه تدوین شد که با نمونه‌ای متشکل از 86 شرکت طی سال‌های 1391 تا 1397 مورد آزمون قرار گرفتند. نتایج تحقیق نشان داد که بین طبقه مؤسسه حسابرسی و امتیاز افشا و اطلاع‌رسانی صاحبکار آن رابطه مثبت معنی‌دار وجود دارد. همچنین براساس نتایج به دست آمده، طبقه مؤسسه حسابرسی بر ضریب واکنش به سود تأثیر مثبت معنی‌داری دارد . به عبارت دیگر، این متغیر تأثیر قابل ملاحظه‌ای بر کیفیت گزارشگری مالی دارد.

هدف این مطالعه بررسی رابطه مدل های مالی و اقتصادی با تکنیک تحلیل پوششی داده‌ها در ارزیابی عملکرد شرکتهای سرمایه‌گذاری می باشد. برای نیل به این هدف، جمع دارایی‌ها، جمع بدهی‌ها، جمع حقوق صاحبان سهام و جمع هزینه‌های شرکت به عنوان متغیرهای ورودی و همچنین درآمد، سود خالص و سود عملیاتی به عنوان متغیرهای خروجی مدل تحلیل پوششی داده‌ها در نظر گرفته شده است و مطابق با مدل انتخابی تحلیل پوششی داده ها، عملکرد شرکتهای سرمایه گذاری مورد ارزیابی قرار گرفت. سپس عملکرد ارزیابی شده در قالب مدل رگرسیون با مدل های مالی و اقتصادی مورد مقایسه قرار گرفت. در این پژوهش برای بررسی رابطه مدل‌های مالی و اقتصادی با تکنیک تحلیل پوششی داده‌ها دو فرضیه ارائه شد و برای آزمون فرضیات مدل رگرسیون طراحی گردید. در این پژوهش جامعه آماری، شرکتهای سرمایه‌گذاری پذیرفته شده در بورس اوراق بهادار تهران است و نمونه‌گیری از جامعه تحقیق، بر اساس روش نمونه گیری قضاوتی و از طریق حذف سیستماتیک می باشد. دوره زمانی پژوهش سال‌های 1393تا 1395 می‌باشد. نتایج حاصل از آزمون فرضیه های پژوهش نشان می دهد که بین مدل‌های مالی و مدل تحلیل پوششی داده ها در ارزیابی عملکرد شرکتهای سرمایه گذاری، رابطه معنادار و معکوسی وجود دارد. همچنین بین مدل‌های اقتصادی و و مدل تحلیل پوششی داده ها در ارزیابی عملکرد شرکتهای سرمایه گذاری، رابطه معنادار و مستقیمی وجود دارد.

Objective This study seeks to determine whether the strategic alliance of Tejarat bank with Fintech affects their efficiency. And also, does the mediating role of technological change and digital banking variables between the strategic alliances of Tejarat bank with Fintech affect efficiency? Methodology Orientation of applied research and in terms of purpose is descriptive that has used survey method to collect data and correlation method to analyze data. Data analysis was performed using SPSS tools and Smart PLS software. Findings The findings showed that the role of strategic alliance of Tejarat bank with Fintech with single fin on efficiency (T: 19/944), digital technology developments (T: 27/340) and digital banking (T: 72/374) and the role of digital technology developments (T: 4/439) Digital Banking (T: 8/161) confirmed efficiency. The indirect role of the mediating variables of digital technological developments (T: 121/362) and digital banking (T: 590/644) between the strategic alliance of Tejarat bank with Fintech and efficiency was also confirmed. Conclusion Strategic alliance between Tejarat bank and financial technologies will significantly reduce the costs of services and increase the efficiency of the bank so that communication with new financial technologies can lead to competitive advantage and control of the service market. The majority of the banks in Iran are operating based on traditional procedures and customers are looking for easy and affordable banking operations, so the alliance between the bank and Fin Techs has been able to gain customer satisfaction and generate revenue. The related activities will subsequently improve the banking efficiency. In recent years, the increasing use of digital technologies has had a major impact on many sectors, especially the banking sector. This rapid change is called the digital technological change. Therefore, digitization of Tejarat bank is one of the most important concerns of bank executives and managers. According to this research, Tejarat bank can provide digital transformation with strategic and bilateral unity between themselves and different areas of financial technology. Given that Tejarat Bank is one of the local banks that have provided the necessary platform for digital transformation, this process is possible through the sharing of emerging technologies such as Fintech and single Fintech startups. Digital transformation provides opportunities for non-traditional service delivery with the driving force that creates financial capacity in the financial services markets; these opportunities are either consolidated or in many cases can help achieve the desired result. Digital Banking is a new concept of e-banking that aims to enrich and improve online services along with the use of new digital technologies such as mobile and financial social networks. This has led to lower operating costs and reduced errors, market expansion and increased bank revenue sources. The change in the nature of the physical branches of the Tejarat bank is considered as a key point in the role of the strategic alliance between Tejarat bank and modern financial technologies on digital banking. In other words, the physical branches of a Tejarat bank will not be eliminated, but they will apply some changes in the business model.

با توجه به اهمیت نگهداشت وجوه نقد و مقایسه پذیری صورت های مالی در بازار سرمایه، این تحقیق در پی بررسی تاثیر ویژگی های شرکت بر رابطه بین قابلیت مقایسه صورت‌های مالی نگهداشت وجوه نقد شرکتها صورت گرفته است. ویژگی های شرکت شامل محدودیت تآمین مالی،کیفیت گزارشگری مالی و تمرکز مالکیت می باشد. در این راستا برای رسیدن به اهداف تحقیق ،دوره زمانی 1391 تا 1395 مورد آزمون قرار گرفته شد. در این تحقیق از رگرسیون خطی چند گانه به روش داده های تابلویی استفاده شده است. نتایج نشان دهنده این است که ارتباط معناداری بین قابلیت مقایسه صورت های مالی و نگهداشت وجوه نقد وجود دارد. بر أساس یافته ها، ارتباط منفی و معناداری ناشی از تمرکز مالکیت و کیفیت گزارشگری مالی بر رابطه بین قابلیت مقایسه صورتهای مالی و نگهداشت وجوه نقد وجود داشت. ضمنآ محدودیت تامین مالی بر رابطه بین قابلیت مقایسه صورتهای مالی و نگهداشت وجوه نقد تآثیر معناداری نداشت. کلمات کلیدی: قابلیت مقایسه صورتهای مالی، نگهداشت وجه نقد، محدودیت تآمین مالی، کیفیت گزارشگری مالی، تمرکز مالکیت

موضوع و هدف: با توجه به اهمیت بسیار زیاد پیش‌بینی نکول شرکتی برای ذینفعان مختلف، این پژوهش قصد دارد محرک‌های بالقوه این رویداد را شناسایی و الگویی برای پیش‌بینی آن در صنایع خودرو و ساخت قطعات، فلزات اساسی و محصولات شیمیایی در بورس اوراق بهادار تهران ارائه نماید. روش: در این پژوهش، ابتدا با استفاده از مطالعه اسنادی و روش دلفی فازی، عوامل و متغیرهای بالقوه تأثیرگذار بر روی نکول شرکتی شناسایی می‌شود، سپس محرک‌های نکول شرکتی به‌شکل تجربی با استفاده از تکنیک مدل‌سازی معادلات ساختاری کمترین مربعات جزئی معرفی و الگویی جهت پیش‌بینی آن در هر یک از صنایع منتخب فهرست‌شده در بورس اوراق بهادار تهران ارائه می‌گردد. در پایان نیز، صحت و دقت الگوی استخراج‌شده آزمون می‌شود. یافته‌ها: بر اساس نتایج پژوهش، نسبت‌های سود خالص به مجموع دارایی‌ها، سود عملیاتی به مجموع دارایی‌ها، سود عملیاتی به مجموع بدهی‌ها، فروش به مجموع دارایی‌ها، نرخ رشد فروش، سود انباشته به مجموع دارایی‌ها، سرمایه در گردش به مجموع دارایی‌ها، وجوه نقد به بدهی‌های جاری، بدهی‌های جاری به مجموع دارایی‌ها، مجموع بدهی‌ها به مجموع دارایی‌ها، مجموع وام‌های کوتاه‌مدت و بلندمدت به مجموع حقوق صاحبان سهام، مجموع وام‌های کوتاه‌مدت و بلندمدت به مجموع دارایی‌ها، خالص جریان نقدی عملیاتی به فروش، خالص جریان‌ نقدی عملیاتی به سود عملیاتی، خالص جریان‌ نقدی عملیاتی به مجموع بدهی‌ها، خالص جریان نقدی عملیاتی به بدهی‌های جاری و ارزش بازار سهام شرکت به مجموع بدهی‌ها را می‌توان در مجموع به‌عنوان محرک‌های نکول شرکتی در صنایع نامبرده معرفی کرد. نتیجه‌گیری: مشاهده شد که در دو صنعت خودرو و ساخت قطعات و فلزات اساسی، نسبت‌های حسابداری و در صنعت محصولات شیمیایی، نسبت‌های حسابداری و متغیرهای بازاری به‌عنوان محرک‌های نکول شرکتی معرفی شده‌اند و سایر محرک‌های بالقوه (طبق یافته‌های پژوهش‌های پیشین و نظرهای خبرگان) شامل نماگرهای کلان اقتصادی، عوامل غیرمالی و معیارهای کیفیت سود، نقشی در پیش‌بینی نکول شرکتی ندارند.

انتخاب شغل با گسترش فناوری اطلاعات و ارتباطات و حرفه‌ای شدن دانش‌ها تبدیل به یک علم پیچیده شده است و تحت تاثیر عوامل ذاتی و بیرونی است. تاثیر این عوامل در سبک‌های شناختی مختلف متفاوت بوده و یکی از عوامل موثر بر سبک شناختی افراد، نگرش فرهنگی است. در پژوهش حاضر، عوامل موثر بر انتخاب شغل در حرفه حسابداری با درنظرگرفتن ابعاد نگرش فرهنگی مورد بررسی قرار گرفته است. پژوهش حاضر از نوع کمی است و در دسته مطالعات توصیفی قرار می‌گیرد. به منظور گردآوری اطلاعات از پرسشنامه نگرش‌های فرهنگی هافستد (1980) استفاده شده است. نمونه مورد بررسی متشکل از 143 نفر از دانشجویان حسابداری کارشناسی و کارشناسی ارشد در سال تحصیلی 97-98 بوده و داده‌ها با استفاده از تحلیل تمایز مورد بررسی قرار گرفتند. نتایج نشان می‌دهد که تاثیر و نفوذ والدین، اساتید و همسالان به انتخاب شغل در حرفه حسابداری توسط دانشجویان با ویژگی‌های فرهنگی فاصله زیاد قدرت و جمع‌گرایی مرتبط است. هم‌چنین عامل باور و مادیات، بر انتخاب شغل حسابداری توسط دانشجویان در جوامع با ویژگی‌های فرهنگی جمع‌گرایی و اجتناب شدید از عدم اطمینان، تاثیری ندارد.

Objective The purpose of this study is to identify the factors affecting the intention of customers to return to online stores and attempts to show how basic psychological needs can strengthen the customers’ intention to return to the website directly or as a result of the influence of the variables of the technology acceptance model. Methodology This research has used a survey strategy and a questionnaire was used to collect the data. All the questions were extracted from previous research questionnaires for measuring variables. Snapfood was selected as the sample in this study. The online questionnaire was sent to 657 randomly selected individuals from the database and 425 individuals responded to the questionnaire; 389 participants claimed that they had previously used Snapfood. Statistical analysis was performed using SPSS version 25 and LISREL 8.80 software. Correlation test was also used to examine the pair wise relationships of the main variables and Structural Equation Modeling (SEM) technique was used to test the model and test the hypotheses. Findings Based on the model hypotheses presented in this study, websites or software that provide their users with a greater sense of authority will be able to increase the users’ intention to return through increasing the users’ perceived usefulness. Therefore, it is possible to increase the usefulness of a store from the users’ point of view as a result of creating a supportive virtual environment by providing the right to choose, free and convenient search conditions, various payment facilities, and a wide range of stores. Users’ perception of competency which was measured by the belief in the self-efficacy of Internet and computer use, had a significantly positive effect on the users’ intention to return and their perception of the ease of purchasing which have been confirmed in previous researches. The third basic psychological need is the need of involvement, which is also positively correlated with the intention to return to the online store and the users’ perception of the usefulness. Nevertheless, the direct effect of satisfying the need for involvement is relatively weaker than its indirect effect through reinforcement of the usefulness belief. Conclusion The purpose of this study was to investigate the extent to which the theory of self-determination can explain the persistence of customers to go online shopping. More specifically, this study can claim that the use of technology, visiting a website, and in particular the purchase in cyberspace can occur as a result of the formation of individual motivations for these behaviors. Accordingly, based on the self-determination theory (SDT), the more an individual’s basic needs are met, the more internalized his motivation will be and the more persistent he will be in the desired behavior. For this reason, according to the hypotheses proposed by this study, the three basic needs of "need for autonomy", "need for competence", and "need for relatedness" can lead to the strengthening of the individual’s intention to return to the website.

Objective Several theoretical foundations and models have been developed and proposed in order to explain marketing capabilities and their link to competitive advantage and business performance over the past years. However, review of the research literature has revealed theoretical gaps regarding building and developing marketing capabilities, the integrative relationship between supply chain and marketing capabilities, types of items that affect the link between marketing capabilities and competitive advantage, as well as the dimensions and characteristics of sustainability of competitive advantages and business performance. On the other hand, the evidence and experiences related to the low rate of competitiveness of the country’s businesses in the global market have led to discovery and confirmation on how businesses can improve their marketing capabilities as the most important motivation in the present study which can help them achieve a sustainable competitive advantage. A few studies have investigated creating, maintaining, and developing marketing capabilities in a way that is integrate into the enterprise supply chain which leads to promotion of the characteristics of marketing resources, and ultimately to sustainable competitive advantage and superior business performance. Therefore, the present study aimed to develop an integrated conceptual model based on integrity in order to develop marketing capabilities as well as to achieve sustainable competitive advantage and superior business performance. Methodology The mixed method considering qualitative-quantitative types (exploratory-confirmatory) was used in the present study. For this purpose, the initial research model was conceptualized using the thematic analysis of the data collected through in-depth and semi-structured interviews, focus groups as well as a comprehensive review of the literature in the qualitative stage. Then, the primary conceptual model was evaluated within the framework of structural equations - partial least squares - using the latest version of Smart PLS software in the quantitative step, using the data collected through a questionnaire and also the secondary data collected related to the performance of the studied companies from the Codal system of the Tehran Stock Exchange. And the final conceptual model of the research was extracted through combined analysis of the findings in the qualitative and quantitative stages. In the qualitative stage, in-depth interviews with 20 people and semi-structured interviews with 10 senior, middle and expert managers, as well as 4 focus groups consisting of 6 members in one of the largest Steel Industries in the country have been planned and implemented. In the quantitative stage, the statistical population of the study included 842 managers and experts of Iranian steel industry companies that have been accepted in the Tehran Stock Exchange. In the end, 350 individuals were selected as the statistical samples. Findings The research findings confirmed that in order to create, maintain and develop marketing capabilities and other related organizational capabilities, businesses require the development of the internal integrity. The internal integrity of businesses can lead to the development of business intelligence, continuous organizational learning and knowledge management, which in turn lead to the development of those items, marketing capabilities, supply chain integration, upgrading of marketing resource attributes, sustainable competitive advantage and performance. In addition, the integrity of supply chain partners and the integrity of state sectors can moderate the relationship between marketing capabilities, sustainable competitive advantage, and business performance. Moreover, 1) the reliability of indices including: factor loads of indices, Cronbach’s alpha coefficient, and integrated reliability, 2) convergent validity including average variance extracted (AVE) coefficients of the constructs, and 3) divergent validity including cross-loadings, Fornell-Larker Criterion and Heterotrait-Monotrait Ratio HTMT index have been measured and evaluated. The results of Cronbach’s alpha indicates that the obtained Cronbach’s alpha values ​​for all the variables are higher than 0.7, which shows a good fit for the measurement model in this regard. The highest Cronbach's alpha coefficient is related to the marketing capabilities (0.96) and the lowest Cronbach's alpha coefficient belonged to the product management (0.72). In addition, the highest combined reliability index was obtained as 0.97 which also shows a desirable situation for the marketing capabilities and the lowest value is related to product management capability with 0.83. The AVE index of constructs was used to measure the convergent validity of the measurement model. The outputs of Smart P.L.S software shows that the measured AVE values were above 0.5​​ for all the first-order constructs. However, the AVE index was calculated manually for higher-order constructs, where the results also confirmed that the AVE value was higher than 0.5 for all second-order constructs; it indicates the optimal convergent validity of the measurement model. In order to evaluate the divergent validity of the model, cross-loadings, Fornell-Larker matrix, as well as HTMT index were used. Evaluation and analysis of the measurement model and the structural model using the data which were collected in the quantitative stage of the research indicated that the conceptual model which was developed based on the results of the qualitative stage has been approved using the data collected in the quantitative stage. Conclusion According to the conceptual framework in the present study, businesses in the Iranian Steel Industry should improve the business intelligence and knowledge management in order to develop marketing capabilities. Moreover, Iranian Steel Industry firms need to improve the level of continuous organizational learning in order for the business intelligence and knowledge management capabilities of the firm to have the greatest impact on the creation and development of marketing capabilities. Continuous organizational learning acts as a facilitator which accelerates the relationship between business intelligence capabilities and knowledge management with marketing capabilities which helps strengthen this relationship. The proposed conceptual framework in the present study also suggests that Iranian Steel Industry enterprises are able to create, internalize and develop business intelligence capabilities, continuous organizational learning and knowledge management provided that they can develop internal integrity. When business leaders and systems develop internal integrity, they provide the necessary opportunities and capacities for maximum efficiency and minimum vulnerability, and thus for the creation and development of the proposed capabilities. To this end, it also suggests the basic indicators that businesses need to promote internal integrity (business leaders and systems).

مرور ادبیات موجود درباره بنیان‌های نظری حاکمیت شرکتی حاکی از آن است که تئوری نمایندگی، چارچوب نظری غالب در این حوزه بوده است. برخی از محقیقن با طرح این ادعا که این تئوری توجه اندکی به فاکتورهای سازمانی معطوف داشته است، استفاده از تئوری اقتضایی در مطالعه حاکمیت شرکتی را مورد توجه قرار داده‌اند. در این راستا، تحقیق حاضر به ارائه مدل اقتضایی تاثیر ساختار هیات مدیره بر کیفیت سود پرداخته است. نمونه تحقیق شامل 103 شرکت‌ پذیرفته شده در بورس تهران طی دوره 1390 تا 1395 است. برای ارائه مدل از رویکرد مدل یابی معادلات ساختاری و نرم‌افزار Smart PLS استفاده شده است. نتایج تحقیق نشان داد که رقابت، استراتژی تجاری و اندازه شرکت به عنوان فاکتورهای اقتضایی بر ساختار هیات مدیره تاثیر مثبت و معناداری دارند، همچنین، ساختار هیات مدیره در رابطه بین فاکتورهای اقتضایی و کیفیت سود دارای نقش میانجی است و سازگاری بین این فاکتورها و ساختار هیات مدیره بر کیفیت سود تاثیر دارد. بنابراین، در بورس اوراق بهادار تهران تاثیر ساختار هیات مدیره بر کیفیت سود با در نظر گرفتن فاکتورهای اقتضایی در قالب یک مدل ساختاری قابل تبیین است.

Objective Theater in Iran, despite existing in the country for many years, has yet to establish the necessary connection with the society and has been unable to increase the number of the audience. Therefore, the lack of an adequate audience or the inability to attract a general audience in society is considered as one of the main problems of theater in Iran. On the other hand, in developing societies including Iran, there is a advertising gap in the field of theater, while experiences in many countries with active theater sector has shown that the use of organized advertising can change the basis of theater performance. There have been a few researches on advertising theater on social media as well as strategies to improve theater marketing. But, no research has been conducted to identify the methods affecting theater advertising on the Internet. Besides, the prioritization of these methods is not pursued in these studies. Therefore, the present study aims to fill the existing gap and identify the methods affecting theater advertising in the Internet environment, and finally to prioritize these methods considering the expansion of the Internet and its potential possibilities in theater advertising. Methodology The present study is applied in terms of purpose and uses a mixed exploratory approach consisting of two phases. The first phase was conducted using a qualitative research method through a case study strategy as well as qualitative content analysis with the aim of "identifying the methods of theater advertising on the Internet". For this purpose, semi-structured interviews with 14 experts in the field of marketing and theater were conducted. The second phase of the research was followed with a quantitative approach using the best-worst interval technique considering the experts’ opinion in the field of theater and marketing. Lingo and Excel software were used to prioritize the solutions identified in the previous step. The snowball sampling was used in this study. In addition, the present study examines three cases including the three theaters: "thirty", "Mississippi Dies Reclined" and "Miss Pistol". Findings The research findings indicated the identification of methods for online theater advertising. These methods include regular web-page advertising, newsmaking, step-by-step advertising, popular social media advertising, app marketing, email marketing, word-of-mouth internet marketing, tempting marketing, online guerrilla marketing, and inverse marketing. According to the analysis, "advertising on popular social networks" was the most important method of online theater advertising with the highest set of preferences followed by the "word-of-mouth Internet advertising". "Regular web-page advertising" was also ranked third; Thus, according to the results of prioritizing the categories using the best-worst interval method, newsmaking method, step-by-step advertising, tempting marketing, app marketing, online guerrilla marketing, inverse marketing and email marketing are among the other solutions introduced for the next priorities. Therefore, "advertising on popular social networks" is the most important category and "email marketing" is the least important category. Conclusion The methods identified in the present study are more comprehensive. Research findings also show that the "advertising on popular social networks" is more important than the other indicators in ranking online methods of theater advertising. "Internet word-of-mouth" is the next technique and its importance cannot be ignored. The "regular advertising on the web" is reported as the third most important technique. Thus, according to the results of prioritizing the categories using the best-worst interval method, newsmaking, step-by-step advertising, tempting marketing, app marketing, internet guerrilla marketing, inverse marketing and email marketing were introduced as the next priorities, respectively. In order to make a comparison between the findings of the present study with the efforts of other researchers, it can be said that the Internet along with traditional advertising provides an extremely substantial platform for theater art advertising. Theater groups and art institute's can benefit from the findings of the present study to attract the audience and interact more frequently and thus to increase the ticket fees which leads to an increase in revenue.

هدف اصلی پژوهش حاضر، ارزیابی وجود دست‌کاری سود در شرکت‌های درمانده مالی و همچنین تأثیر نقش مالکیت دولتی و کمیته حسابرسی در تعدیل این ارتباط می‌باشد. بدین منظور، نخست شرکت‌های نمونه که از بین شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران (جامعه‌ی آماری) و به روش غربال‌گری (اعمال شرایط در جامعه) انتخاب شدند، در ادامه بر اساس متغیر‌های پژوهش با استفاده از قانون بنفورد به بررسی وجود یا عدم وجود دست‌کاری سود در شرکت‌های درمانده مالی پرداخته شد. نتایج آزمون فرضیه‌ها بر اساس داده‌های (648 سال -شرکت) صورت‌های مالی حسابرسی ‌شده‌ شرکت‌های نمونه طی سال‌های 1387 الی 1395 نشان می‌دهد که مدیران شرکت‌های درمانده مالی اقدام به دست‌کاری سود می‌کنند و در حقیقت ارقام سود در این نوع شرکت‌ها از قانون بنفورد تبعیت نمی‌کنند و اگر شرکت‌ها دارای مالکیت دولتی باشد تغییری در عدم تبعیت شرکت‌ها از قانون بنفورد ندارد. دیگر نتایج پژوهش نیز نشان می‌دهد کمیته حسابرسی نقش خود را در شرکت‌هایی که دچار درماندگی مالی می‌باشند به‌خوبی ایفا نمی‌کنند به‌طوری‌که در این شرکت‌ها، نیز ارقام سود از قانون بنفورد تبعیت نمی‌کنند.

هدف: شرکت‌هایی که از راهبری شرکتی نامطلوبی برخوردارند، در مقایسه با شرکت‌های برخوردار از راهبری شرکتی مطلوب، واکنش شدیدتری در برابر شوک‌های بزرگ اقتصادی نشان می‌دهند. از آنجاییکه ابزارهای راﻫﺒﺮی ﺷﺮﻛﺘﻲ ﺑـﺎ ارزش اﻳﺠﺎد ﺷـﺪه ﺑﺮای ﺳﻬﺎﻣﺪاران راﺑﻄﺔ ﻣﺴﺘﻘﻴﻤﻲ دارد، هدف پژوهش حاضر بررسی رابطه برخی از ابزارهای راهبری شرکتی و ارزش شرکت‌ در شرایط تحریم اقتصادی است. روش پژوهش: فرضیه‌های پژوهش در جامعه‌ای متشکل از 114 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1387 تا 1395و با بهره‌گیری از معادلات رگرسیونی چندگانه مبتنی بر داده‌های تابلویی، ﺑﺎ اﺳﺘﻔﺎده از ﻧﺮم اﻓﺰار اکسل و 9 Eviews مورد آزمون قرار گرفت. یافته‌ها: یافته‌های پژوهش حاکی از آن است که بین ویژگی‌های هیات مدیره و ارزش شرکت رابطه معناداری وجود ندارد؛ این در حالیست که بین تحریم اقتصادی و ارزش شرکت رابطه منفی و معناداری وجود دارد. همچنین نتایج نشان می‌دهد که تحریم اقتصادی بر رابطه ویژگی-های هیأت مدیره و ارزش شرکت تاثیر ندارد. نتیجه‌گیری: براساس نتایج بدست آمده، تحریم های اقتصادی با اعمال محدودیت در معاملات تجاری رابطه منفی با ارزش شرکت دارد. از طرفی تفاوت بستر فرهنگی و اقتصادی ایران با بسیاری ازکشورها موجب معنادار نبودن اثر تعاملی تحریم و ویژگی‌های هیات مدیره بر ارزش شرکت شده است.