Fakhreddin Fakhrhosseini; Meysam Kaviani
Articles in Press, Accepted Manuscript, Available Online from 10 July 2023
Abstract
Purpose: Whatever cannot be measured cannot be controlled and whatever cannot be controlled cannot be managed. Therefore, the main issue in all organizational analyzes is performance, and its improvement requires measurement, and therefore an organization without a performance evaluation system is unthinkable. ...
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Purpose: Whatever cannot be measured cannot be controlled and whatever cannot be controlled cannot be managed. Therefore, the main issue in all organizational analyzes is performance, and its improvement requires measurement, and therefore an organization without a performance evaluation system is unthinkable. One of the problems of organizations to measure performance is determining performance evaluation indicators. This research has been carried out with the aim of prioritizing employee performance evaluation indicators in the strategic process of human resources management of Alborz province fire department.Methodology: This research is an exploratory research, which was conducted using the Delphi method. The statistical sample of the research is the number of 15 experts and specialists selected from among the employees. The main research criteria, including preparation, implementation and evaluation, were identified from the library method. Data analysis has been done using the approach of network process analysis, DEMATEL and COPRAS.Findings: Based on the results of the research, the implementation criterion with a normalized weight of 0.436 is the first priority among the criteria, the sub-criteria of ethical compliance with a final weight of 0.1276 is the first among the sub-criteria and the implementation of the evaluation system to increase performance. Employees are the first priority among the strategies.Originality/Value: In this study, an attempt has been made to analyze all indicators related to the evaluation of employee performance indicators in the strategic process of human resources, but since there are very few field studies in academic societies, especially domestic ones, in the field of indicators The performance of employees has been done in the strategic process of human resources, so future researchers can improve the designed scale by increasing the range of their studies by identifying and adjusting items and factors
Neda Nozohoor; Meysam Kaviani
Volume 1, Issue 2 , September 2020, , Pages 114-125
Abstract
Purpose: This paper aims to investigate and analyze the information content of DuPont ratios concerning corporate dividend policy and also seeks to answer whether the components of DuPont ratios are significantly related to management decisions in dividends. Methodology: To achieve the answer to the ...
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Purpose: This paper aims to investigate and analyze the information content of DuPont ratios concerning corporate dividend policy and also seeks to answer whether the components of DuPont ratios are significantly related to management decisions in dividends. Methodology: To achieve the answer to the above question, we selected 84 companies in the capital market of Tehran as statistical samples. The data collected in 10 years between 2010 and 2019 have been considered, and the hypothesis test has been performed by considering the dependent variable of dividends in different forms through Tobit and logit regression analysis. Findings: The results show that the net return on assets (RONA) and its components, i.e., asset turnover (ATO) and profit margin (PM), concerning dividend policy in all models except the model of one-year-ahead change in dividend had informational content. Originality/Value: This study showed that managers and analysts could analyze how dividend decisions are made through information content obtained through DuPont ratios.
Javad Montazeri; Reza Yazdani; Meysam Kaviani
Volume 1, Issue 1 , June 2020, , Pages 57-72
Abstract
Purpose: This paper aims to assess the efficiency of existing companies in Iran's insurance industry and its relationship with essential profitability ratios. Therefore, with the help of input-axis and output-axis approaches, the performance of the companies was investigated, and the relationship between ...
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Purpose: This paper aims to assess the efficiency of existing companies in Iran's insurance industry and its relationship with essential profitability ratios. Therefore, with the help of input-axis and output-axis approaches, the performance of the companies was investigated, and the relationship between profitability and efficiency was studied using Tobit's regression model. Methodology: To achieve the answer to the above question, we selected 14 insurance companies in the capital market of Tehran as statistical samples. The data collected in 10 years between 2012 and 2018 have been considered. The hypothesis test has been performed by considering the dependent variable of dividends in different forms through Tobit and logit regression analysis. Findings: The results confirm that during the six years (2011 to 2016), the return on assets with a calculated efficiency is positively correlated with the input-oriented approach and has a negative relationship with the output-oriented approach. The results also show that the return on equity has no significant relationship with the two performance approaches. Originality/Value: In this study, considering the ratio of total liabilities, equity, and assets as input variables and income and sales, premium, and net profit as output variables, the ability to aggregate these items and translate them into one It has a single criterion called "efficiency" with two approaches.
