The Effect of Premature Sign-off and Under-reporting of Chargeable Time of Audit on The Performance of Auditors

Hossein Rajabdorri; Amirreza Khanizalan

Volume 1, Issue 2 , September 2020, , Pages 157-170

Abstract
  Purpose: The purpose of this study is to investigate the effect of premature sign-off and Under-reporting of chargeable time on the performance of auditors. Methodology: This study is a survey-applied. A case study was also conducted through questionnaires and random sampling from 115 active auditors ...  Read More

Formation of the International Trade Community Based on Resource Dependence and Network Theory

Mostafa Heidari Haratemeh

Volume 4, Issue 2 , September 2023, , Pages 158-170

Abstract
  Purpose: Business communities significantly promote free trade and trade security, so joining the business community is essential for long-term development. Therefore, the research aimed to form an international trade community based on network theory and resource dependence.Methodology: Twenty countries ...  Read More

The Effect of the Functions of the Knowledge Management Maturity Triple Model on the Acquisition of Competitive Advantage Capabilities (Case Study: National Petrochemical Company)

Sayyed Mohammad Reza Davoodi; Mojgan Gharibi Marzankola; Mohammadreza Hamidizadeh; Valiullah Ali Mohammadi

Volume 3, Issue 2 , September 2022, , Pages 160-175

Abstract
  Purpose: This study is conducted to investigate the effect of the functions of the knowledge management maturity triple model (Infosys model, general model, and KPMG model) on gaining competitive advantage capabilities in the National Petrochemical Company.Methodology: The present study contains 6 hypotheses ...  Read More

Investigating the Effect of Investor Pressure on Dividend Policy

Seyed Reza Seyed Nezhad Fahim; Ayat Balali; Fereshteh Hasanzadeh

Volume 2, Issue 2 , September 2021, , Pages 167-179

Abstract
  Purpose: Dividend payment decisions are one of the critical components of corporate policy and one of the most important issues in the financial literature. On the one hand, they affect companies' investments. On the other hand, many shareholders with short-term investment horizons want to distribute ...  Read More

Identifying the Challenges Facing the Telecommuting Plan and Providing Solutions for Its Effective Implementation - A Case Study of the Ministry Of Industry, Mines and Trade

Hamed Nozari; Mohammad Ebrahim Sadeghi; Seyed Saeed Monajemzade

Volume 1, Issue 2 , September 2020, , Pages 171-186

Abstract
  Purpose: Although more than four decades have passed since the issue of telecommuting became a new method for organizing work and workforce, not many scientific and academic studies have been done in this field in our country. However, in recent years, the telecommuting plan has been on the government's ...  Read More

Using Multi-Criteria Decision Models in Investigating the Key Factors of Success in Marketing and Location Branding in an Uncertain Environment

Ghasem Farajpour Khanaposhti

Volume 4, Issue 2 , September 2023, , Pages 171-183

Abstract
  Purpose: In today's business environment, marketing and brand management are critical. Studies show that business owners' high and attractive skill is known by their ability to create and manage a brand. For this reason, brands are one of the most important visible assets of the organization. One of ...  Read More

Analyzing the Effect of Perceived Organizational Support on Organizational Citizenship Behavior with the Mediating Role of Organizational Indifference

Vahid Bekhradi Nasab; Milad Ahmadi

Volume 3, Issue 2 , September 2022, , Pages 176-195

Abstract
  Purpose: Nowadays, due to the increasing complexity, the issue of perceived organizational support and the need for organizational citizen behaviour has been considered more, while the topic of organizational indifference is one of the factors that can compromise the competitive position of the organization. ...  Read More

A Clustering of Investors' Behavior according to Their Financial, Behavioral, and Demographic Characteristics (An Application of K-means Algorithm)

Marziyeh Nourahmadi; Hojjatollah Sadeqi

Volume 2, Issue 2 , September 2021, , Pages 180-194

Abstract
  Purpose: One of the issues that significantly impact how people invest is the behavioural characteristics of investors. Given the importance of this issue, investors should be able to categorize investors into different classes and recommend investments appropriate to the personality type of the same ...  Read More

Investigating the Relationship between the Dimensions of Spiritual Leadership and Job Motivation from the Perspective of Shahrekord Education Staff

Setareh Mousavi

Volume 4, Issue 2 , September 2023, , Pages 184-197

Abstract
  Purpose: Leaders use the indicators of spirituality in the organization or group to provide internal motivation for the external motivation of their employees. Spiritual and value-based leaders deepen the duties and activities of followers in the organization or group by relating them to their deep inner ...  Read More

A New Method Based on Operational Strategies for Early Detection of Breast Cancers

Samira Khajehkhasan; Soheil Fakheri

Volume 1, Issue 2 , September 2020, , Pages 187-201

Abstract
  Purpose: Breast cancer is one of the most important and common types of cancer in the world. There are two types of breast cancer: benign and malignant cancer. The benign condition has poor growth in the body and is rarely distributed in other areas of the body. It also has specific characteristics. ...  Read More

Assessing Customer Needs Using a Hybrid Technique Including QFD and DEMATEL in Fuzzy Conditions (Case Study: Service Company RAZI Industrial Town: Industrial Town Corporation Isfahan Province)

Seyed Mohammad Reza Davoodi; Mohammad Ebrahim Khatami

Volume 2, Issue 2 , September 2021, , Pages 195-215

Abstract
  Purpose: In today's world, due to the increasing progress of the world in various fields, the needs and wants of customers in improving the quality of services and consumer goods have increased. These needs, which occur implicitly and explicitly, have grown significantly in all areas of industrial units. ...  Read More

Investigating the Effect of TV Advertising Strategies on Cognitive, Emotional and Behavioral Dimensions of Female Consumer Attitudes

Afsaneh Javan Hesar Shaneh; Naser Yazdani

Volume 3, Issue 2 , September 2022, , Pages 196-212

Abstract
  Purpose: The primary purpose of this study is to investigate the effect of television advertising strategies on the cognitive, emotional, and behavioural dimensions of female consumers' attitudes.Methodology: The study is a descriptive survey in terms of implementation methods. The statistical population ...  Read More

Investigating the Causal Relationship between Poverty and Corruption in the Middle Eastern Countries (Granger-Hsiao, Toda and Yamamoto Causality Approach in Panel Data)

Hadis Piri; Aziz Maraseli

Volume 4, Issue 2 , September 2023, , Pages 198-207

Abstract
  Purpose: The main objective of this paper is to investigate the relationship between poverty and corruption in Middle Eastern countries over the years 1390-1398 using the Granger - Granger causality test, granger and Yamamoto in the panel data.Methodology: The population studied includes countries in ...  Read More

Employee Performance Evaluation Using A New Preferential Voting Process

Mehdi Soltanifar; Seyed Abdullah Heidariyeh

Volume 1, Issue 3 , December 2020, , Pages 202-220

Abstract
  Purpose: This study aimed to determine the comprehensive performance evaluation criteria to improve employees' performance evaluation system using a new data envelopment analysis model based on 360-degree evaluation for employee ranking. Methodology: This study first identified performance evaluation ...  Read More

The Effect of Innovative Technology Benefits and E-Commerce Using Motivations on Customer Experience and Customer Information

Zahra Bigdelou; Alireza Rousta; Farzad Asayesh

Volume 3, Issue 2 , September 2022, , Pages 213-237

Abstract
  Purpose: This study aims to determine the effect of technology benefits and motivations for using e-commerce on customer experience and consumer information with the mediating role of pleasure and timely use.Methodology: The present study is applied research regarding the purpose and a descriptive survey ...  Read More

The Pattern of the Relationship between Ethical Philosophies and Information Technology with the Ethical Behavior of Auditors: An Actors Network Theory (ANT) App

Hossein Rajabdorri; Hamidreza Vakilifard; Hojatolah Salari; Ali Amiri

Volume 2, Issue 3 , December 2021, , Pages 216-228

Abstract
  Purpose: Ethics is a fundamental issue in the accounting and auditing profession, and the application of IT-related approaches to the financial sciences is undeniable; therefore, the purpose of this study is to prepare a model and systematize the relationship between ethical philosophies and information ...  Read More

Evaluation of Financial and Credit Institutions Branches over a Period of Time with Dependent Criteria

Rouhollah Kiani Ghaleh no

Volume 1, Issue 3 , December 2020, , Pages 221-238

Abstract
  Purpose: In this research, an algorithm for evaluating and ranking the branches of a financial and credit institution is presented that can assess the performance in a period and manage the jump or stagnation of cross-sectional performance of branches. In the algorithm, the possibility of separating ...  Read More

Identifying and Ranking Technological Capabilities to Enhance Resilience of the Supply Chain

Seyyed Jalaladdin Hosseini Dehshiri; Mojtaba Aghaei

Volume 2, Issue 3 , December 2021, , Pages 229-243

Abstract
  Purpose: A company seeks to manage and reduce risk in its supply chain because of the complexity of today's business environment associated with high levels of uncertainty and risk. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. Various capabilities must ...  Read More

Investigating the Relationship between SHRM and Organizational Performance by Mediating Role of Management Capability and Entrepreneurial Orientation (Case Study: Veterinary Medicine Office of Hamedan Governorate

Mehdi Ajalli; Ehsan Hemmati

Volume 3, Issue 3 , December 2022, , Pages 238-257

Abstract
  Purpose: The current research investigated the relationship between strategic human resource management and organizational performance with the mediating role of managerial ability and entrepreneurial orientation.Methodology: This research is a survey regarding the data collection method. The research ...  Read More

Optimal Location Model of Bus Terminals and Evaluation of Factors Affecting It

Morteza Shafiee; Hilda Saleh; Aseyeh Sadat Hatami

Volume 1, Issue 3 , December 2020, , Pages 239-251

Abstract
  Purpose: Terminals are major urban passenger centers that play an essential role in collecting and distributing demand on the network. The proper functioning of terminals depends on their adequate planning, a necessary part of which is devoted to their principled location. The issue of locating intra-city ...  Read More

Designing Management Methods in Elementary School by Creating Enthusiasm to Promote Learning in Students

Samaneh Hoseinpoorian Chabok

Volume 2, Issue 3 , December 2021, , Pages 244-256

Abstract
  Purpose: This research seeks to reach common patterns that cause students happiness by introducing schools' open and closed spaces components with Iran and a broad range of traditional and modern school samples, analyzing and expressing them as design criteria. Methodology: Current research addresses ...  Read More

Analytical Insights on the Relationship between Economic Growth and Environmental Degradation in Framework of EKC Hypothesis and Various Environmental Indicators

Hossein Ali Fakher

Volume 1, Issue 3 , December 2020, , Pages 252-268

Abstract
  Purpose: Although the relationship between economic growth and environmental degradation has been supported by theoretical justifications from empirical studies, including the EKC curve, it has not yet gained sufficient comprehensiveness and acceptance. Accordingly, in line with the primary purpose of ...  Read More

Portfolio Optimization and Random Matrix Theory in Stock Exchange

mostafa heidari haratemeh

Volume 2, Issue 3 , December 2021, , Pages 257-267

Abstract
  Purpose: This study aimed to optimize the stock portfolio based on stochastic matrix theory in the stock market and to answer whether the relevant information will exist using the Marčenko–Pastur distribution.Methodology: The data of 31 shares in the Tehran Stock Exchange in 2016 - 2019 will be ...  Read More

Analyzing the Effects of Innovation Strategies on Financial Performance Mediated by Contingency Variables

Mohammad Nazaripour; Amir Hossain Ranjbar

Volume 3, Issue 3 , December 2022, , Pages 258-277

Abstract
  Purpose: According to the contingency theory, the success of any organization depends on the implementation of designs tailored to the capabilities and infrastructure of that organization. Paying attention to the capabilities and infrastructure in designing innovation strategies can improve the financial ...  Read More

The Impact of Technology Orientation on Export Performance with Emphasis on the Mediating Role of Innovation and Moderating Role of Corporate Social Responsibility

Ahmad Sadeghi; Mohammad Khodabakhshi; Zeinab Mir Ghasemi

Volume 2, Issue 3 , December 2021, , Pages 268-284

Abstract
  Purpose: This study aimed to investigate the impact of technology orientation on export performance, emphasizing the mediating role of innovation strategies (exploratory and exploitative) and the moderating role of corporate social responsibility.Methodology: This research is a descriptive correlation ...  Read More