Feloora Valizadeh Palang Sarae
Volume 1, Issue 1 , June 2020, , Pages 17-37
Abstract
Purpose: Choosing a set of suppliers is critical to the success of organizations. Effective selection and evaluation of suppliers is an essential responsibility that purchasing managers should always consider. The criticality of supplier selection is due to its effects on elements related to the end ...
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Purpose: Choosing a set of suppliers is critical to the success of organizations. Effective selection and evaluation of suppliers is an essential responsibility that purchasing managers should always consider. The criticality of supplier selection is due to its effects on elements related to the end products of organizations. Suppliers are a vital part of an organization that can significantly impact an organization's performance. Methodology: In this study, a data set containing the specifications of 18 suppliers. First, the performance of suppliers is calculated from both optimistic and pessimistic perspectives in the presence of undesirable outputs and inaccurate data, and the interval ranking method is used to identify the supplier with the best performance. Findings: The results showed that the traditional DEA method measures only the best relative efficiency of a group of decision-making units while avoiding pessimistic performance. The DEA method for dual boundaries was used to use DEA best and avoid complex mental calculations. Originality/Value: This paper uses interval ranking and data envelopment analysis with dual boundaries in the presence of undesirable outputs and inaccurate data. In this paper, it is suggested that the calculation of overall efficiency and ranking of suppliers in the model proposed by Azizi et al. (2016) integrate both performance in the form of an interval and the overall efficiency and ranking of units based on Hosseinzadeh et al. (2018) ranking method.
Mahsa Torkavannezhad; Ghasem Tohidi; Behrouz Daneshian; Mahnaz Maghbouli; Farzin Moddarres Khiyabani
Volume 4, Issue 1 , June 2023, , Pages 28-37
Abstract
Purpose: Standard Data Envelopment Analysis (DEA) models measure the efficiency of Decision-Making Units (DMUs) over a period. In actual occasions, multiple periods are presented. In the presence of a multi-period system, overall efficiency depends on the performance of the DMU in all periods. That is ...
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Purpose: Standard Data Envelopment Analysis (DEA) models measure the efficiency of Decision-Making Units (DMUs) over a period. In actual occasions, multiple periods are presented. In the presence of a multi-period system, overall efficiency depends on the performance of the DMU in all periods. That is to say, periodic efficiencies must be calculated. Also, the overall efficiency is dependent on periodic efficiencies. In other words, a DMU cannot be efficient overall, but it is considered an efficient unit in each separate period. Hence, the question of pseudo-inefficiency is raised. This paper investigates Ratio-based Data Envelopment Analysis (DEA-R) models to detect pseudo-inefficiency in multi-period systems.Methodology: The proposed algorithm consists of three steps. The average period efficiencies are calculated as the first step and the overall efficiency is evaluated as a block box. For the last step, a ratio of two quantities is estimated. If this ratio is close to unity, these two quantities have no significant difference. Otherwise, the estimate claims pseudo-inefficiencyFindings: A comparison is made between Kao and Liu [8] and the proposed algorithm to measure the efficiency of 22 Taiwanese commercial banks from 2009-2011. The results demonstrate the proposed method's practicality and superiority compared with the existing multi-period models.Originality/Value: In the literature, pseudo-inefficiency has been detected by applying periodic weights. This paper proposes a three-step algorithm to investigate pseudo-inefficiency.
Hooman Shababi; Mahmoud Yahyazadefar; Maryam Ghiasabadi Farahani; Roshanak Motamedi; Peyman Ghafari Ashtiani
Volume 2, Issue 1 , June 2021, , Pages 30-54
Abstract
Purpose: This research aims to identify and prioritize the critical factors of success in managing the telecommunication supply chain of Mazandaran province with the help of the DEMATEL-based Analytical Network Process (DANP). Methodology: The present study is exploratory survey research and an applied ...
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Purpose: This research aims to identify and prioritize the critical factors of success in managing the telecommunication supply chain of Mazandaran province with the help of the DEMATEL-based Analytical Network Process (DANP). Methodology: The present study is exploratory survey research and an applied case study. The statistical population is 15 experts in telecommunication of Mazandaran province. Their opinions are used to prioritize the criteria. Since the study population is limited, it was decided to examine the whole society, and sampling should be avoided. Findings: Four main dimensions - safety, cost, organizational, and after-repair and maintenance - were determined among the different criteria. According to the experts' answers and the analysis results, repair and maintenance are the essential components in prioritizing the critical success factors in managing the telecommunication supply chain of Mazandaran province. Originality/Value: The study showed that companies could gain a tremendous competitive advantage by identifying and prioritizing the critical factors of success in supply chain management, shedding light on better policymaking in the field.
Sepideh Arab; Ebrahim Ghaed; Atefeh Mazinani
Volume 3, Issue 1 , May 2022, , Pages 32-47
Abstract
Purpose: This study uses the Panel Data model to compare the effect of public and private health expenditures on the health status of D-8 member countries from 2020 to 1995.Methodology: The statistical population studied in this research includes research from D-8 group member countries. Time series ...
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Purpose: This study uses the Panel Data model to compare the effect of public and private health expenditures on the health status of D-8 member countries from 2020 to 1995.Methodology: The statistical population studied in this research includes research from D-8 group member countries. Time series information about these countries was collected from reputable international sources, including the World Bank, which, using Eviews software, was tested. Variables used in this study include health status (infant mortality rate), human capital, economic growth, public health expenditures, private health expenditures, and urbanization rates.Findings: The study's results indicate a significant negative effect of public and private health costs on infant mortality. Still, the impact of public spending has been more substantial than the private sector. In other words, allocating the government budget significantly impacts the health sector more than the private sector in reducing infant mortality, health expenditures, and urbanization rates. It can be argued that increasing public health care costs can significantly improve health and accelerate development goals to reduce infant mortality in these countries.Originality/Value: The present study showed that public health costs in this group of countries have a more significant effect than other model variables in reducing neonatal mortality, which could be a vital factor in improving health states and even the distribution of resources
Nazila Adabavazeh; Mehrzad Navabakhsh
Volume 1, Issue 1 , June 2020, , Pages 38-47
Abstract
Purpose: The global economy has shifted from being resource-based to knowledge-based. Leading organizations create more value-added and long-term competitive advantage by managing their intellectual assets more than ever. Knowledge management is one of the most common processes through which an organization ...
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Purpose: The global economy has shifted from being resource-based to knowledge-based. Leading organizations create more value-added and long-term competitive advantage by managing their intellectual assets more than ever. Knowledge management is one of the most common processes through which an organization generates wealth from its knowledge and intellectual capital. Knowledge management empowers innovation. On the other hand, today, knowledge is the only reliable source for creating sustainable competitive advantage in organizations. The present research evaluates organizational maturity using knowledge management through data envelopment analysis. Methodology: The present research is goal-oriented, applied, and developmental. The population consists of 6 organizational units of the studied company. The theoretical framework of the research is derived from the Tark Zade (0212) knowledge management maturity model. The input, total component of the knowledge management maturity model, and the maturity level indicator are calculated. Lingoes software was used for data analysis. An input-oriented data envelopment analysis model was used to determine the highest efficiency ratio and to intervene in the optimal weighting of inputs and outputs of other decision-making units for the unit under study. Findings: Based on the study results, it is expected that the level of organizational knowledge management maturity can be significantly enhanced by providing control measures. The most critical control solutions include training, organizational and individual learning, knowledge sharing, innovation, and formulating a knowledge vision and strategy to guide knowledge management initiatives. Originality/Value: Combining these two sets of knowledge management and organizational maturity helps organizations increase the effectiveness of their processes and identify critical issues.
Seyed Safdar Hosseini; Hassan Mafee; Seyed Fakhreddin Fakhrhosseini
Volume 4, Issue 1 , June 2023, , Pages 38-62
Abstract
Purpose: Nowadays, one of the multifaceted topics in monetary and banking studies is using the finance of banks and credit institutions. Correctly using finance tools can significantly affect the development of financial markets and economic growth. This article prioritizes available Islamic finance ...
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Purpose: Nowadays, one of the multifaceted topics in monetary and banking studies is using the finance of banks and credit institutions. Correctly using finance tools can significantly affect the development of financial markets and economic growth. This article prioritizes available Islamic finance ways, policies, and strategies at Ayandeh Bank.Methodology: This study prioritizes 12 Islamic banks' finance ways by focusing on three criteria of attractiveness and efficiency of the financing method (demand-side acceptance commitments), executive capacities (supply-side institutional compatibility commitments), and macro-environment (bank macro environment). In addition, 30 experts in the field of investment and finance have been collected at Ayandeh Bank. The study also uses the AHP approach.Findings: The results show that foreign currency and Rial deposits have the highest priority, and buying and selling debts, securities, guarantees, and agencies have the lowest priority. Ultimately, a competitive strategy model with the SWOT methodology is proposed for the Islamic finance of Ayandeh Bank to synchronize Ayandeh Bank policies with Iran's business cycles.Originality/Value: Due to prioritizing Islamic financing methods in Ayandeh Bank, these results help bank managers make more appropriate decisions to achieve the bank's goals. Furthermore, the proposed competitive strategy model for Islamic financing provides a suitable model for their plans for synchronizing the bank's policies with Iran's business cycles.
Zohreh Moghaddas; Mohsen Vaez Ghasemi
Volume 1, Issue 1 , June 2020, , Pages 48-56
Abstract
Purpose: Cost efficiency evaluation in a network system using data envelopment analysis models can be improved from various aspects in real-world applications. This study aims to consider a specific set of weights for cost-efficiency assessment in a two-stage network system. Methodology: Using the data ...
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Purpose: Cost efficiency evaluation in a network system using data envelopment analysis models can be improved from various aspects in real-world applications. This study aims to consider a specific set of weights for cost-efficiency assessment in a two-stage network system. Methodology: Using the data envelopment analysis technique, we tried to provide a model for the cost evaluation of a network system. Findings: Considering the relations among different stages in a network system can directly affect the obtained results. This issue is investigated from cost efficiency evaluation. Considering the set of weights from various aspects can affect the obtained scores. Originality/Value: According to the models and methods in the DEA literature, a model is presented to consider cost efficiency in a two-stage DEA model in this study.
Amir-Mohammad Golmohammadi; Alireza Goli; Hasan Rasay
Volume 3, Issue 1 , May 2022, , Pages 48-61
Abstract
Purpose: The study aims to present a mathematical model for reducing system costs by adequately locating the required warehouses and routing vehicles that carry the products from the warehouses within a time window.Methodology: Concerning the specific nature of the location-routing problem, the consumption ...
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Purpose: The study aims to present a mathematical model for reducing system costs by adequately locating the required warehouses and routing vehicles that carry the products from the warehouses within a time window.Methodology: Concerning the specific nature of the location-routing problem, the consumption of fuel and the depreciation of vehicles are directly affected by the distance covered. The model proposed in this research seeks to minimize the undue length of the distance that vehicles have to travel. Moreover, to approximate the model to real-world conditions as much as possible, the 'time window' concept is employed to determine the maximum allowable time for the distribution of goods.Findings: Three metaheuristic algorithms, including NSGA-II, PAES, and MOICA, are used to solve the proposed model. Several problems of different sizes are introduced and solved to evaluate the efficiency of the solutions. Then, the results are compared regarding the SM, MID, and QM criteria. The comparative results suggest the superiority of the MOICA algorithm for big-size problems.Originality/Value: Setting a time window to reduce the distance travelled by the vehicles gets the model close to real-world conditions. It also makes it possible to estimate the costs more accurately.
Mona Dastam
Volume 2, Issue 1 , June 2021, , Pages 55-63
Abstract
Purpose: Organizational flexibility has become an undeniable necessity in today's uncertain and dynamic environment. It allows the organization to respond appropriately to environmental changes, which can even affect its financial performance. The present study investigates the relationship between organizational ...
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Purpose: Organizational flexibility has become an undeniable necessity in today's uncertain and dynamic environment. It allows the organization to respond appropriately to environmental changes, which can even affect its financial performance. The present study investigates the relationship between organizational flexibility and financial performance. Methodology: The present study is one of those applied research studies whose information was collected using a survey method. It is of correlation type because it examines the relationship between organizational flexibility and financial performance. Findings: The results show that organizational flexibility has a positive and significant relationship with financial performance. In other words, planned and adaptive flexibility have an essential relationship with financial performance, and the path coefficient of adaptive flexibility is higher than that of planned flexibility. Originality/Value: The originality and value of the text lie in its contribution to understanding the critical link between organizational flexibility and financial performance, offering practical insights for managerial decision-making in navigating today's dynamic business environment.
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.
Hossein Rajabdorri
Volume 3, Issue 1 , May 2022, , Pages 62-81
Abstract
Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.Methodology: This research used an analytical-descriptive approach after analyzing the quantitative classification of articles ...
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Purpose: This study aims to analyze Islamic financial articles published in academic and financial science and research journals using content analysis and taxonomy analysis.Methodology: This research used an analytical-descriptive approach after analyzing the quantitative classification of articles published in the scientific and financial journal of accounting and finance. Scientometrics studies quantitative aspects of science, research, and scientific policies.Findings: First, by identifying 124 papers (15 articles in scientific and journalistic accounting and 109 articles in financial science publications), using the content analysis technique, the research axes were identified in a 14-axis format. This section of the findings showed that "Islamic finance instruments" have attracted the most attention and the "Islamic finance capital market." Also, issues such as "Islamic Finance Theory" and "Islamic Financial Institutions" are at the bottom and need more attention. The study of the development of accounting and finance research journals by taxonomy analysis also showed that Islamic Finance Research is the most developed publication among the scientific and financial journals of accounting and finance in Islamic finance.Originality/Value: The findings of this research can be helpful for researchers and planners to guide future research and better management of financial and accounting journals.
Malihe Niksirat
Volume 4, Issue 1 , June 2023, , Pages 63-72
Abstract
Purpose: Due to the outbreak of Coronavirus 2019 and the need for social distancing, virtual education, and online exams have replaced face-to-face education. Thus, the prevalence of corona has led to considering virtual (electronic) education as a necessity in many countries. The purpose of this study ...
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Purpose: Due to the outbreak of Coronavirus 2019 and the need for social distancing, virtual education, and online exams have replaced face-to-face education. Thus, the prevalence of corona has led to considering virtual (electronic) education as a necessity in many countries. The purpose of this study is to investigate the effect of virtual education on students' learning.Methodology: This research collected library information using written and electronic scientific texts. Also, the researcher has considered a questionnaire with 55 questions and 15 components to assess teachers 'views and opinions on students' learning in virtual education. This study considered the first secondary schools in Birjand, and 240 teachers were selected as a sample. The data collection method was an online questionnaire, and random sampling was done. SPSS and PLS software have been used to analyze the data.Findings: Results show that virtual education does not significantly affect students' learning (P ≤ 0.05). However, virtual education negatively impacts religious growth and moral development, economic and professional education, scientific and technological development, social and political education, biological and physical education, teacher role, educational environment, and evaluation. Virtual education positively affects the appropriateness of content and resources, the role of family and environment, information and communication technology and smart tools, educational materials, and training time. Despite the advantages of virtual education over face-to-face education, virtual education does not affect students' learning. The best educational method combines both approaches.Originality/Value: In the context of the coronavirus epidemic, educational classes are conducted virtually, and students experience this educational method. Hence, the study of the effect of virtual education on students' learning seems essential. This article examines the impact of e-learning on various components of students' learning. Education experts, teachers, and school principals can use the study results.
Vahid Bekhradi Nasab
Volume 2, Issue 1 , June 2021, , Pages 64-78
Abstract
Purpose: This study investigated market reactions to business strategies in capital and user companies. Methodology: The study's statistical population consisted of all companies listed on the Tehran Stock Exchange between 2010 and 2019. The sample is Equals 147 companies using the systematic elimination ...
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Purpose: This study investigated market reactions to business strategies in capital and user companies. Methodology: The study's statistical population consisted of all companies listed on the Tehran Stock Exchange between 2010 and 2019. The sample is Equals 147 companies using the systematic elimination method. However, with the aim of the research, the effect of business strategies on the market reaction to the announcement of earnings in capital companies relative to the companies of the company, therefore, by applying the sample criteria to the two groups of capital companies and users (111 Capital company and 36 user companies and a total of 1176 companies-year). The research method was performed using multiple regression with the panel data approach after running the precondition of comparing two independent samples. Findings: The results show that by adopting cost leadership strategies in capital companies, earnings announcements are reduced to user companies, and earnings announcements are increased by adopting distinct strategies in capital companies compared to user companies. Originality/Value: The best business strategy for user companies is cost leadership, and capital companies are the product and product differentiation strategy. The timing of these two strategies in the manufacturing industry will cause a reversal of capital loss and lead to an earnings announcement.
Marziyeh Fatahi Nafchi; Hadi Shirouyehzad
Volume 1, Issue 1 , June 2020, , Pages 73-81
Abstract
Purpose: The present study aims to evaluate the performance of construction projects based on identified and clustered implementation barriers using data envelopment analysis.
Methodology: This research has focused on identifying the implementation barriers of civil engineering projects by examining ...
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Purpose: The present study aims to evaluate the performance of construction projects based on identified and clustered implementation barriers using data envelopment analysis.
Methodology: This research has focused on identifying the implementation barriers of civil engineering projects by examining previous studies. Identifying the implementation barriers of civil engineering projects enables assessing the importance and performance of each barrier using a two-way questionnaire during project execution. This research clustered the data collected through the two-way questionnaire. Clustering was used to facilitate solving the data envelopment analysis model. The performance evaluation of the implementation of each studied project was carried out using the data envelopment analysis method.
Findings: In this study, individual projects were evaluated using a questionnaire on implementation barriers of civil engineering projects, and efficient and inefficient projects were identified.
Originality/Value: This research can provide more comprehensive information on the performance of implementing civil engineering projects by identifying implementation barriers. With this accurate information, the success of projects can be measured against each other, and decisions can be made more efficiently to address weaknesses and strengthen strengths. This research evaluates the performance of civil engineering projects with information on the implementation barriers of these projects. Thus, performance evaluation will lead to desirable outcomes in the execution of future projects.
Adel Shokri; Tooraj Dana; Amirhooman Hemmasi; Solmaz Toutounchian
Volume 4, Issue 1 , June 2023, , Pages 73-81
Abstract
Purpose: The current research aims to determine job stress and satisfaction among university faculty members in Tehran and investigate the relationship between these two indicators.Methodology: This research is among the cross-sectional, descriptive, and analytical studies. The sample consisted of 52 ...
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Purpose: The current research aims to determine job stress and satisfaction among university faculty members in Tehran and investigate the relationship between these two indicators.Methodology: This research is among the cross-sectional, descriptive, and analytical studies. The sample consisted of 52 faculty members of a university in Tehran province whose names were not disclosed due to confidentiality. The research instruments include a personal-job information questionnaire, a job satisfaction questionnaire, and the Steinmetz Job Stress Survey. Descriptive and inferential statistics were used for data analysis.Findings: The results indicate a significant negative correlation between job satisfaction and job stress among faculty members, meaning that as job satisfaction increases, stress decreases and vice versa. Job satisfaction among faculty members was moderate. Additionally, faculty members, direct supervisors, and colleagues were significantly satisfied with the nature of their work, while they were significantly dissatisfied with their salaries and benefits. Job stress among faculty members was relatively low. Full professors had higher job satisfaction than associate professors.Originality/Value: University faculty members significantly shape the culture and advance knowledge for future generations. Therefore, efforts should be made to enhance job satisfaction and reduce stress. By implementing identified strategies, organizational excellence in universities should be facilitated through attention to human resources, which are considered national assets.
Sajjad Salehi-Kordabadi; Mehrdada Godarzvand Chegini; Shahram Ismaeilpoor; Farzane Zad-Dousti
Volume 2, Issue 1 , June 2021, , Pages 79-95
Abstract
Purpose: One of the strategic issues of Guilan Regional Electricity Company is planning and providing appropriate communication methods to attract the employees' participation to improve continuously, increase the efficiency and effectiveness of activities, create added value, active and lively environment, ...
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Purpose: One of the strategic issues of Guilan Regional Electricity Company is planning and providing appropriate communication methods to attract the employees' participation to improve continuously, increase the efficiency and effectiveness of activities, create added value, active and lively environment, maintain intellectual capital, and create change. By institutionalizing learning, the study aims to develop organizational innovation and growth. Methodology: The research method is correlation, and the field data collection method and data collection tool are questionnaires. In the present study, 79 complete questionnaires were obtained using the random sampling method, and the research hypotheses were tested using the Pearson correlation test. Findings: The results indicate a positive relationship between human resource functions (service compensation, employee training and development, and top management support) and employees' organizational commitment. Originality/Value: The present study highlights the relationship between human resource functions (service compensation, employee training and development, and support for the organization's top management) and the organizational commitment of the company's engineers and technicians.
Khadijeh Ghaziyani; Seyede Fatemeh Bagheri; Babak Ejlali
Volume 1, Issue 1 , June 2020, , Pages 82-97
Abstract
Purpose: This study aims to investigate the impact of the financial crisis on the investment fund industry using dynamic evaluation and comparing the performance of investment funds in different years from 2012 to 2017. Value-based data envelopment analysis is used to evaluate the performance of decision-making ...
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Purpose: This study aims to investigate the impact of the financial crisis on the investment fund industry using dynamic evaluation and comparing the performance of investment funds in different years from 2012 to 2017. Value-based data envelopment analysis is used to evaluate the performance of decision-making units (investment funds) and to present changes in performance throughout the year. Methodology: In terms of classification based on the purpose of this research, the purpose of the applied type is to develop applied knowledge in a specific field. This research is of library type in terms of research design. It has been used to collect research data by referring to the information contained in historical financial statements. Also, this research is descriptive-correlational in terms of data collection and inference. Findings: The study of various models of data envelopment analysis methods and the types of inputs and outputs of data envelopment analysis methods for evaluating mutual funds have been discussed. Since the investment policies of the funds are different from each other, the tools obtained are also different from each other. Therefore, using a tool such as the data envelopment analysis method can help examine the units under study under the same conditions. One of the tools that can be used for this purpose is the data envelopment analysis method because DEA is a non-parametric method. It considers the relationship between product outputs and inputs and defines the efficiency boundary. The efficiency threshold can be viewed as a performance measure in investment analysis. Originality/Value: The issue is related to the events that have taken place in the country, which are strongly affected by the economic recession and the banking system, which mainly include sanctions and the global financial crisis and liquidity fluctuations and exchange rate fluctuations; therefore, the conclusions in this study will be potentially valuable for fund managers and investors.
Esmaeil Eghdami; Sadegh Yousef Nezhad; Maedeh Pendashteh
Volume 3, Issue 1 , May 2022, , Pages 82-95
Abstract
Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this end in view, in the present study, Beaver and ...
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Purpose: The present study investigates the relationship between unconditional conservatism and bankruptcy risk and the moderating role of cash in this relationship.Methodology: The method used in the present study is a descriptive correlation. With this end in view, in the present study, Beaver and Ryan's (2000) model was used to measure unconditional conservatism, and Altman's (1968) model, which provides a range of bankruptcy probabilities, was used to measure bankruptcy risk. This study also attempts to investigate the moderating role of cash on the relationship between unconditional retention and bankruptcy risk. For this purpose, samples of 140 companies were systematically selected over ten years from 1389-1389 and analyzed using the logistic model for panel data.Findings: The study's results showed that unconditional conservatism increases the risk of corporate bankruptcy. However, no evidence was found concerning the relationship between the interactive variable of unconditional conservatism and cash that might lead to corporate bankruptcy risk.Originality/Value: According to the present research, conservatism can help reduce the risk of bankruptcy. Therefore, in addition to benefiting shareholders from this issue at the macroeconomic level, it can also be helpful.
Naser Seifollahi
Volume 4, Issue 1 , June 2023, , Pages 82-99
Abstract
Purpose: Financing industrial investment projects and plans is one of the main concerns of managing economic enterprises. Therefore, it is necessary to consider various factors when forecasting sources and expenses. Long-term industrial investments are usually exposed to multiple risks; short-term financing ...
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Purpose: Financing industrial investment projects and plans is one of the main concerns of managing economic enterprises. Therefore, it is necessary to consider various factors when forecasting sources and expenses. Long-term industrial investments are usually exposed to multiple risks; short-term financing for the continuation of long-term projects is especially challenging.Methodology: This research is developmental In terms of type. Sampling was done using theoretical sampling and targeted and snowball methods, based on which 16 interviews were conducted. The results of the analysis of the data obtained from the interviews led to the formation of the national model for the evaluation and financing of industrial investment projects in the towns and industrial areas of Iran, based on the theory of the database, during open, central, and selective coding processes. The Strauss and Corbin method, paradigm model, and MAXQDA software were used for data analysis.Findings: After analyzing the interview data, the development model of funding for investment in industrial towns has been extracted by determining the causal conditions (venture investment, suitable financing model, management abilities, company size, capital structure, laws and policies of the government), background conditions (financial issues, infrastructure, political and legal factors), intervening conditions (social capital, available resources and facilities, liquidity variables), central category (value creation, financing) public-private partnership, technology development), strategies (borrowing, investment, micro-financing, external financing, internal financing, Islamic financing) and consequences (efficiency and effectiveness of industrial units, improving competitiveness, employment generation).Originality/Value: With this model's help and complete implementation, Iran's towns and industrial areas can take advantage of its benefits, improve their competitive position, and increase productivity in their organizations.
Aliakbar Shahri Mejarshin; Alireza Rousta; Abdullah Naami
Volume 2, Issue 1 , June 2021, , Pages 96-115
Abstract
Purpose: The primary purpose of this study is to investigate the factors affecting the actual or final purchase of Iranian goods by evaluating the mediation effect of purchase intention and the moderating role of Iranian product type. Methodology: This research is an applied goal in terms of a quantitative ...
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Purpose: The primary purpose of this study is to investigate the factors affecting the actual or final purchase of Iranian goods by evaluating the mediation effect of purchase intention and the moderating role of Iranian product type. Methodology: This research is an applied goal in terms of a quantitative research approach and has a descriptive survey strategy. The statistical population of this study is all customers and consumers of Iranian clothing and home appliances in the East Azarbaijan province of Tabriz, of which 377 people were calculated and selected as a sample by G-Power software. The data collection tool is a questionnaire, and the structural equation model with Smart Pls software has been used to analyze the data. Findings: The results show that product knowledge, perceived quality, and perceived value positively and significantly affect the intention to buy Iranian goods. Also, the variables of product knowledge and perceived value positively and significantly affect the actual purchase of Iranian goods. Contrary to the research results, the perceived quality variable does not positively impact actual purchases substantially. The mediating role of the purchase intention variable was confirmed for the relationship between product knowledge and perceived value with the actual purchase. The product type variable only modulates the causal relationship between product knowledge and actual purchase. This section presents the study's main findings (usually with statistical significance). Originality/Value: This research provides accurate and precise information about consumers' attitudes toward Iranian goods. These results can be a roadmap for manufacturers to strengthen and improve the market share of Iranian goods by increasing the quality, providing knowledge about the performance of Iranian goods, and increasing confidence.
Abbas Ghaedamini Harouni; Reza Ebrahimzadeh Dastjerdi; Morteza Torabi
Volume 3, Issue 1 , May 2022, , Pages 96-112
Abstract
Purpose: This study aims to determine the effects of leadership ability on employee communication satisfaction through effective communication.Methodology: The sample size of 661 people was selected using Cochran's formula. The sample people were selected using a random sampling method and strata appropriate ...
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Purpose: This study aims to determine the effects of leadership ability on employee communication satisfaction through effective communication.Methodology: The sample size of 661 people was selected using Cochran's formula. The sample people were selected using a random sampling method and strata appropriate to the size of each selected class. Standard questionnaires were used to collect the required data in this study, and their validity and reliability were tested, which had high validity and reliability.Findings: The results of the analysis performed in the research showed that the credibility of the leader affects communication satisfaction through effective communication. According to Warp Output, a significant amount is significant for the direct effect of leader credibility on communication satisfaction and the impact of leader credibility on communication satisfaction through effective communication. The leader's communication ability positively affects effective communication and communication satisfaction. Also, the direct effect of effective communication on positive communication satisfaction was confirmed.Originality/Value: In line with the discussed problem, the present study indicates the effects of leadership ability on employee communication satisfaction through effective communication between employees in 15 districts of Isfahan Municipality.
Shaban Elahi; Jalil Mousavi
Volume 1, Issue 2 , September 2020, , Pages 98-113
Abstract
Purpose: Challenges associated with changes in the last ten years confirmed the importance of businesses' use of the software. Today, organizations are viewed differently by the cost and quality of software. While the organizations formally reduce redundant development and engineering costs, the fundamental ...
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Purpose: Challenges associated with changes in the last ten years confirmed the importance of businesses' use of the software. Today, organizations are viewed differently by the cost and quality of software. While the organizations formally reduce redundant development and engineering costs, the fundamental nature of the software in a product or service on the evaluation is a development process. Thus, organizations are looking for effective software development. Methodology: In this study, Six Sigma methodology focuses on improving the process and reducing variability. Six Sigma projects use one of two DMAIC and DFSS methodologies. Findings: Two dominant approaches are available if they are participating. One of the solutions is the CMMI model, which is a framework for improving the methods and service delivery. Another option is to use the Six Sigma program to articulate the issues of quality and customer satisfaction. It is necessary to understand whether these attitudes are compatible with integrated systems or should be used independently. Originality/Value: This paper addresses the issues of coherence and consistency of these two methodologies and checks their coherence strategies.
Ebrahim Farbod; Alireza Hamidieh; Hootan Amininia
Volume 4, Issue 2 , September 2023, , Pages 100-116
Abstract
Purpose: This research aims to investigate the effect of supply chain dynamics and flexibility in the face of disruptions on financial performance with the mediating role of supply chain resilience.Methodology: The present study is descriptive-correlational regarding purpose and data collection. The ...
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Purpose: This research aims to investigate the effect of supply chain dynamics and flexibility in the face of disruptions on financial performance with the mediating role of supply chain resilience.Methodology: The present study is descriptive-correlational regarding purpose and data collection. The statistical sample of the present study is 217 business managers of pharmaceutical companies according to the formula for determining the sample size of Cochran, observing the success ratio in this research and considering the error coefficient of 0.05. All extracted data are analyzed using SPSS23 and SmartPls statistical software in the inferential statistics section. Analysis of variance-based structural equations has been used to analyze the data.Findings: The study results show that the dynamics and flexibility of the supply chain in the face of disruptions affect financial performance with the mediating role of supply chain resilience. Supply chain flexibility is also affected by the direction of supply chain disruption. However, the financial performance effects on supply chain disruption orientation can be controlled through supply chain flexibility.Originality/Value: The study results can help design a strategic resilience plan for pharmaceutical companies. Accordingly, it proposes to supply chain managers that when faced with disruptions, the dynamics and flexibility of the supply chain should be increased to improve network resilience.
Mohammadreza Mehregan; Sahar Jafari; Amir Azara; Shirin Zahedi
Volume 3, Issue 2 , September 2022, , Pages 113-129
Abstract
Purpose: This paper examines the application of the strategic choice approach and robustness analysis as a case study on decision-making about product and sales promotion.Methodology: In this research, the strategic choice approach, a research method of soft operations research, is used to analyze, structure, ...
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Purpose: This paper examines the application of the strategic choice approach and robustness analysis as a case study on decision-making about product and sales promotion.Methodology: In this research, the strategic choice approach, a research method of soft operations research, is used to analyze, structure, and create decision trees. Also, the robustness analysis technique has been used to select the final scenario accurately. A questionnaire was used to assess each scenario in the decision tree; all employees of a knowledge-based company completed 40 questionnaires. The reliability of the questionnaire was 0.89 with Cronbach's alpha index. Also, these questionnaires were aggregated using the arithmetic mean.Findings: This study presented a combined approach of strategic choice and robustness analysis to structuring and selecting the final scenario in a decision process. The proposed model was implemented in a case study on decision-making regarding a company's sales promotion strategies.Originality/Value: The current research helps structure and quantify decisions while using research techniques in soft operations, such as the strategic choice approach and robustness analysis.
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.
