Masoumeh Zahedi; Mohamad Khalilzadeh; Hasan Javanshir
Volume 1, Issue 4 , February 2021, , Pages 403-421
Abstract
Purpose: This study aimed to design a new fuzzy expert system for project portfolio risk management in ongoing projects of a first mobile holding. Methodology: To identify the risks from the DEMATEL method developed, to evaluate and determine the most critical risks from the fuzzy FMEA methods and the ...
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Purpose: This study aimed to design a new fuzzy expert system for project portfolio risk management in ongoing projects of a first mobile holding. Methodology: To identify the risks from the DEMATEL method developed, to evaluate and determine the most critical risks from the fuzzy FMEA methods and the AHP method in Expert Choice software, and to select the optimal risk response, a proposed mathematical model is used and solved in Gamz software. Findings: The research findings showed 23 risks in the studied projects, 8 of which were highly important and impacted. Risk prioritization and determining their impact level were also performed using the integrated AHP-FMEA method. Findings obtained from solving and implementing the mathematical model in Gamz software also showed that the proposed model of efficiency and capability for selecting optimal risk response strategies is established. Originality/Value: The general findings indicate that the proposed new fuzzy expert system also has the capability and efficiency to manage the portfolio risk in the study holding.
Mahmoud Rahimi; Mohammad Mirbagherijam; Ebrahim Ghaed; Akram Noorani
Volume 3, Issue 4 , December 2022, , Pages 406-422
Abstract
Purpose: This study aims to compare the impact of renewable and non-renewable energy consumption on the economic welfare of Iranian provinces from 2000 to 2019.Methodology: The Panel Data model was used in this research. The statistical population includes research on the provinces of Iran. Time series ...
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Purpose: This study aims to compare the impact of renewable and non-renewable energy consumption on the economic welfare of Iranian provinces from 2000 to 2019.Methodology: The Panel Data model was used in this research. The statistical population includes research on the provinces of Iran. Time series information about these provinces has been collected from data available in the Energy Balance, Statistics Center, and Iran Economic and Financial Database, which was tested using Eviews software. Variables used in this study include consumption of renewable energy and non-renewable energy sources (solar, hydropower, wind, geothermal, oil, gas, and gasoline), economic welfare, population, labour, unemployment rate, inflation rate, income distribution inequality (Gini coefficient) and real GDP.Findings: The results showed that the consumption of renewable energy has a positive and significant impact, and the consumption of non-renewable energy has a negative and significant impact on welfare. Also, the variables of the unemployment rate, inflation rate, and income distribution inequality (Gini coefficient) have a negative and significant effect, and the variables of population growth rate, GDP, and labour productivity have a positive and significant impact on economic welfare.Originality/Value: The study showed that using renewable energy in the provinces of Iran has a more significant effect than non-renewable energy in increasing economic welfare. Investing in this production unit can improve the share of renewable energy use in Iran
ٍEhsan Lotfi; Saeed Aibaghi Isfahani
Volume 2, Issue 4 , December 2022, , Pages 420-433
Abstract
Purpose: Developing radical innovation usually involves working with new markets and technologies, which brings high uncertainty and risk. Developing personal innovations due to high uncertainty results in unforeseen problems and happenings. The motivation of employees who are in the direction of conservatism ...
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Purpose: Developing radical innovation usually involves working with new markets and technologies, which brings high uncertainty and risk. Developing personal innovations due to high uncertainty results in unforeseen problems and happenings. The motivation of employees who are in the direction of conservatism rather than innovation is an important challenge in the growth of big corporates. This study examines how managers motivate individuals to innovate radically. Therefore, managing the motivating factors of the individual sector has an important contribution to radical innovation capability. Methodology: This research presents a theoretical model of managing personal motivation in individual innovation development. The model is tested and analyzed by investigating four present companies.Findings: The findings show managers can impact the initial level of individual motivation and affect development tasks' success by assigning external aims and providing organizational support. These methods could be found at different levels: personnel, project teams, and the organization.Originality/Value: Based on this study, it can be said that using skills and abilities in performing job tasks and promoting functional innovation is effective.
Habibeh Karimi; Khatereh Bagherzadeh Asl; Samira Torabi
Volume 1, Issue 4 , February 2021, , Pages 422-449
Abstract
Purpose: Integrated coastal zone management (ICZM) is the primary way to solve environmental problems. In addition, many countries in the world attempt to provide human needs to coastal region services to reach the natural border of these zones. The primary purpose of this paper is to identify the current ...
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Purpose: Integrated coastal zone management (ICZM) is the primary way to solve environmental problems. In addition, many countries in the world attempt to provide human needs to coastal region services to reach the natural border of these zones. The primary purpose of this paper is to identify the current situation of pollution in different coastal areas of Mazandaran province and the zoning of areas in terms of environmental pollution. Methodology: In this paper, we first deal with the conceptual framework of ICZM, study the successful examples of its implementation in different countries, and compare them from various aspects. Then, to implement this project on the west coast of Mazandaran province, we will pay attention to the studies related to environmental pollution. Findings: Findings show that in coastal management, all physical, ecological, social, and economic processes that interact on the coast and the sea should be identified, and specific coordination between different users at local, national, regional, and international levels must be created. Furthermore, the successful implementation of ICZM requires more attention to the social and economic conditions of the Caspian littoral states. Originality/Value: We study the characteristics of the west coast of Mazandaran province based on important ecosystems and parameters such as industrial pollutants, soil type, vegetation (sea and land), wildlife, geology, and marine topics (water fluctuations, wave characteristics, etc.) And we analyze the related issues. Finally, to implement the ICZM on the west coast of Mazandaran province, from the point of view of environmental pollution, we investigate the distribution of industrial pollutants in the use of coastal lands up to a radius of three kilometers in the Caspian Sea.
Mohammad Saeid Kiani; Leila Nazari
Volume 3, Issue 4 , December 2022, , Pages 423-436
Abstract
and participation of people in their decisions, creativity, and innovation. It can be considered a source in ensuring employees' mental health. However, an inappropriate atmosphere can also be a significant source of stress. This study aimed to investigate the relationship between organizational commitment ...
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and participation of people in their decisions, creativity, and innovation. It can be considered a source in ensuring employees' mental health. However, an inappropriate atmosphere can also be a significant source of stress. This study aimed to investigate the relationship between organizational commitment and organizational climate with the general health of physical education teachers in Kermanshah province.Methodology: The statistical population of the present study was 1200 physical education teachers in Kermanshah province, and according to the Morgan table, 291 people were selected as a sample through systematic random sampling. Four questionnaires of demographic characteristics were used to measure the variables: the Mir and Allen questionnaire (1996), the questionnaire (OCDQ-RS), and the Goldberg and Hiller questionnaire (2012). Formal and content validity was confirmed by opinion polls from related professors, and the reliability of the questionnaires was reported to be 0.79, 0.87, and 0.79 using Cronbach's alpha. Descriptive statistics were used to describe the variables, and inferential statistics were used to test the research hypotheses at a significance level of α ≤ 0 0.05.Findings: The results indicated a significant difference between the dimensions of organizational commitment (P = 0.008), organizational climate (P = 0.001), and general health (P = 0.001) of teachers. There was a significant difference between organizational commitment and different levels of public health (P = 0.024). Still, no significant difference was observed between organizational climate and different levels of public health (P = 0.152).Originality/Value: Notably, the physical education sector of the education category needs specialized and capable people to put their knowledge to the application stage, no matter the organizational climate and commitment. If physical education teachers are in better condition, they will have more general health and can be more motivated to move towards the goals of the organization.
Azadeh Shemshad; Mohsen Imeni
Volume 2, Issue 4 , December 2022, , Pages 434-446
Abstract
Purpose: The present study was conducted to gather evidence to investigate the relationship between cash holdings, firm value, and financial performance of companies' constraints in financing the Iranian capital market.Methodology: This study was investigated for 91 companies (number of observations ...
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Purpose: The present study was conducted to gather evidence to investigate the relationship between cash holdings, firm value, and financial performance of companies' constraints in financing the Iranian capital market.Methodology: This study was investigated for 91 companies (number of observations 728) in 8 years between 2012 and 2019. Also, panel data regression was used to test the relationships between variables.Findings: The results indicate a nonlinear relationship between cash holdings and performance, and this relationship is inverted U-shaped. Also, this relationship has existed with the performance variable (ROE) as an alternative variable. This study shows a negative relationship between the non-optimal level of cash holdings and financial performance. The results indicate that companies with financial constraints hold cash holdings, which will reduce financial performance.Originality/Value: Evidence of a nonlinear relationship between firm performance and cash holdings under company-specific conditions gives managers and investors the insight to examine the performance of companies, future value, and how they make decisions in certain circumstances, such as financial constraints for companies
Rouhollah Kiani Ghaleh No
Volume 3, Issue 4 , December 2022, , Pages 437-451
Abstract
Purpose: In this study, the strategies of internal and external decision-makers in Borjam are examined using game theory.Methodology: The decisions made by three related personalities in JCPOA, including the leadership of Iran, the Government of Iran, and the group (1 + 5), were simulated using game ...
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Purpose: In this study, the strategies of internal and external decision-makers in Borjam are examined using game theory.Methodology: The decisions made by three related personalities in JCPOA, including the leadership of Iran, the Government of Iran, and the group (1 + 5), were simulated using game theory and analyzed based on the game theory mechanism. In the problem statement section, principles are accepted, and the game is designed based on them. The AHP method was used to evaluate the consequences of the game. The low incompatibility rate calculated for this method describes the evaluation results as acceptable. Entering the negotiations in a static game is expressed with complete information, and the mutual agreement process is shown as a dynamic game.Findings: The game is discussed from two aspects. The pre-game section examines the nature of entering or not entering the negotiations. Examining the game process shows that entering negotiations is strategic for Iran and the group (5 + 1). However, in the main game, strategies for decision-making are examined. Trust without guarantee has been shown to change the game's outcome from win-win to win-lose.Originality/Value: There are various attitudes about JCPOA. In this research, regardless of attitudes and factions, the work process is implemented in a scientific model with a strategic structure.
Mohammad Sadegh Shiri; Mostafa Khorramizadeh; Vahid Ahmadi
Volume 3, Issue 4 , December 2022, , Pages 452-464
Abstract
Purpose: This paper presents a new two-phase method for solving the curriculum-based university course timetabling problem. A new metaheuristic approach is used in both phases of the new present method.Methodology: A feasible, high-quality solution is computed in the first phase of the new method. To ...
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Purpose: This paper presents a new two-phase method for solving the curriculum-based university course timetabling problem. A new metaheuristic approach is used in both phases of the new present method.Methodology: A feasible, high-quality solution is computed in the first phase of the new method. To this end, the hard constraints relating to the periods are considered, and a solution is computed that satisfies these hard constraints. In the next step, a new method is introduced for assigning rooms to courses, after which a feasible solution is calculated based on the solution that satisfies the period's hard constraints. In the second phase, several new neighbourhood functions are used to improve the quality of computed feasible solutions. While the fitness function of the first phase is based on the violation of hard constraints, the fitness function of the second phase is based on the penalty of the feasible solution.Findings: The numerical results indicate that the required computing time increases with the size of instances, and the algorithm tends to converge towards the optimal solution after a few minutes.Originality/Value: The presented algorithm enables us to deal with extensive university course timetabling problems in practice. Moreover, it provides us with an efficient way to obtain feasible solutions to such real-world instances and try to improve their quality.
Mohammad Ghasemi; Mohammad Mehdi Mohtadi
Volume 3, Issue 4 , December 2022, , Pages 465-482
Abstract
Purpose: Rahyan Noor camps have been considered one example of war tourism in recent decades after the Iran-Iraq war. Due to the importance of this capital, it is worthwhile for the authorities and all the planners of these camps to try to improve the quality of holding these camps. Methodology: This ...
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Purpose: Rahyan Noor camps have been considered one example of war tourism in recent decades after the Iran-Iraq war. Due to the importance of this capital, it is worthwhile for the authorities and all the planners of these camps to try to improve the quality of holding these camps. Methodology: This research is a mixed qualitative-quantitative research using the data collection method. This research tries to identify the factors affecting the quality improvement of the Rahyan Noor camps by analyzing the information collected through interviews using the thematic analysis method. Sampling was performed to achieve theoretical saturation. Due to the uncertainty in determining the importance of the factors based on every criterion, ranking is based on the Fuzzy TOPSIS algorithm. Findings: According to the results, optimizing camp time has been selected as the first and most crucial factor, with a relative proximity index of 0.53467. Originality/Value: Optimizing the duration of the camps leads to the appropriate timing of these camps by carefully examining the dispatched groups; the first important step in improving the quality of these camps can be taken according to the desired criteria.
hossein norouzi; Mobina Rahmani gohar; Hossein Imanipour
Articles in Press, Accepted Manuscript, Available Online from 21 February 2024
Abstract
Purpose: Considering the changes that have happened in recent years in the business process, attention to the category of business intelligence has become an important issue. Therefore,the present study examines the effect of the competence dimensions of business intelligence on marketing performance, ...
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Purpose: Considering the changes that have happened in recent years in the business process, attention to the category of business intelligence has become an important issue. Therefore,the present study examines the effect of the competence dimensions of business intelligence on marketing performance, taking into account the mediating role of customer relationship management in tourism businesses.
Methodology: The current research has a descriptive-survey nature in terms of applied purpose. The statistical population of the research were experts and marketing managers of tourism companies in Tehran. In order to collect data, 300 questionnaires were distributed online and face-to-face using the non-probability sampling method, and 253 questionnaires were analyzed by removing distorted and indifferent questionnaires. The structural equation modeling method and SPSS 26 and Smart PLS 3 software were used for data analysis.
Findings: The findings showed that the competency of business intelligence has a positive and significant effect on marketing performance and customer relationship management plays a mediating role in this relationship. This shows that one of the ways to improve marketing performance and create a sustainable competitive advantage for managers is to use business intelligence.
Originality/Value: In today's highly competitive world, the quality and timeliness of business information in organizations determines the difference between survival and bankruptcy. Also, the great importance of business intelligence and the important role that this concept can have in improving the marketing performance of business organizations have been less discussed. Therefore, the results of the current research can lead to the improvement of the marketing performance of tourism companies by applying business intelligence.
Mehdi Ajalli; Mohammad Mahdi Mozaffari; Sahar Johari
Articles in Press, Accepted Manuscript, Available Online from 04 March 2024
Abstract
In recent decades, research on the customer brand has taken a special place in various fields, including academic and business markets. Many researchers and executives of the company have concluded that one of the reasons for the brand's importance and value is its brand name for the customer, which ...
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In recent decades, research on the customer brand has taken a special place in various fields, including academic and business markets. Many researchers and executives of the company have concluded that one of the reasons for the brand's importance and value is its brand name for the customer, which creates value for customers and for the company, and as a result, marketers can use a special value a higher brand name has a competitive advantage. The purpose of this study was to investigate the relationship between brand experience, brand reputation and brand loyalty in empirical marketing in Maral Leather Company. The method of this research was applied in terms of purpose and descriptive-survey nature. The statistical population of the study consisted of all customers of Maral leather shop With regard to the uncertainty of the population, 384 were selected as the statistical sample based on the Cochran formula. The data gathering tool in this study was a questionnaire with 7 components and 24 items. Data analysis was performed using structural equation test and Amos software. The results of the research showed that sensory experiences of events from the viewpoint of Maral leather shop customers have a positive role in creating brand experience. The Emotional Experience of Events Maral Leather Shop Customers Have a Positive Affect to Create Brand Experience. Creative Experiences of Events From the perspective of Maral leather shoppers, they have a positive role in creating brand experience. Physical experiences of events from the perspective of customers, Maral leather shop has a positive effect on brand experience. The social identity experiences of the event from the perspective of Maral leather shoppers have a positive role in creating brand experience. Brand experience from Maral's leather store customers' point of view has a positive and significant effect on brand refinement. Reading the brand from Maral's leather store customers' point of view has a positive and significant effect on brand loyalty.
Payam Noori Doabi; Fraydoon Rahnamay Roodposhti; Hamidreza Kordlouie; Hamshem Nikoomaram; Ghodratolah Taleb Nia
Articles in Press, Accepted Manuscript, Available Online from 05 March 2024
Abstract
Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its ...
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Purpose- With the aim of understanding and analyzing the current situation, identifying strategic factors of development, performance and future changes, this research has investigated the features, capabilities and factors of the blockchain platform and determined the probability of occurrence and its impact on accounting and auditing as an automatic information system.
Methodology- This research is interdisciplinary and is based on an event approach in technology-oriented futurology, which is structured with a new point of view arising from theoretical foundations and effective and affected components, and the opinion of 35 international experts in 1402 was collected by purposeful sampling and snowball method. A semi-structured online questionnaire has been collected and analyzed using the fuzzy Delphi method.
Findings- The results of this study show that automated accounting and auditing in the blockchain platform. Automated as an evolution in the field of accounting and auditing, due to the dissatisfaction caused by financial scandals, frauds, bankruptcies and past failures; The situation and problems in professions, industries and businesses; Volume, type and impact of existing laws, regulations and standards; social and political pressures according to the existing situation; The wishes, expectations, needs and requirements of customers, and the ever-increasing technological developments and capabilities of the blockchain platform as an undeniable and very important necessity for which the necessary conditions are ready. On the other hand, the accounting and auditing profession is also very susceptible to automatic and ready to accept it.
Originality/Value- The subject under investigation is one of the new topics in future research and foresight. The features, changes and facilities that automated accounting and auditing bring in the platform of blockchain, all add to the importance and necessity of doing research.
mohsen rashidi; mostafa abdi; maedeh soumi
Articles in Press, Accepted Manuscript, Available Online from 13 March 2024
Abstract
Purpose: The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations.In this regard, the competitive situation of the market and the financial resources saved in ...
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Purpose: The current changes in the fields of technology and issues formed at the level of society and companies have increased the importance of paying attention to the aspect of innovation in organizations.In this regard, the competitive situation of the market and the financial resources saved in the company can increase the conditions for improving the performance related to innovation.In other words, innovation is a main factor in the organization's performance.This study was conducted with the aim of investigating the effect of competition intensity and organizational reserve on the relationship between innovation and company performance.
Methodology: The data required for this research has been collected and analyzed using the questionnaire completed by 159 employees and managers of the companies.
Findings: The research results show that there is a significant relationship between the intensity of competition and innovation.Also, the results indicate that organizational stock has a significant effect on innovation.Finally, the results of the third hypothesis of the research show that the intensity of competition and organizational reserve strengthen the relationship between innovation and performance.
Heshmatollah Soroushnia; Jalal Haghighatmonfared; anahita salari
Articles in Press, Accepted Manuscript, Available Online from 13 March 2024
Abstract
Purpose: The purpose of this study is to examine the effect of green management on sustainable marketing orientation and the mediating role of social legitimacy in small and medium-sized industrial businesses, based on the resource-based view and institutional theory.
Methodology: Structural Equation ...
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Purpose: The purpose of this study is to examine the effect of green management on sustainable marketing orientation and the mediating role of social legitimacy in small and medium-sized industrial businesses, based on the resource-based view and institutional theory.
Methodology: Structural Equation Modeling (SEM) and Partial Least Squares (PLS) were utilized. The study adopted proposed criteria introduced by Hir et al. (standardized factor loading, CR, AVE, NFI, SRMR, R2) as well as new indexes CVPAT and HTMT. The mediating role was assessed through bootstrapping and variance accounted for (VAF) tests Ultimately, the F2 effect size index is analyzed.
Findings: Positive and significant relationships were found between green management, social legitimacy, and sustainable marketing orientation. Social legitimacy was identified to play a partial mediating role.
Originality/Value: This research contributes to the sustainability literature in small and medium-sized industrial businesses by incorporating institutional theory and the resource-based view. It also sheds light on the implications of greening practices and introduces new measurement methods.
Dr. Mehdi Ajalli; Mohammadreza Alizadeghan
Articles in Press, Accepted Manuscript, Available Online from 31 March 2024
Abstract
Abstract
Purpose: The emergence of a new economy based on knowledge and information has led to an increase in the interest of researchers to study in the field of intellectual capital. This field, which has attracted the attention of many researchers, uses intellectual capital as a tool to determine ...
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Abstract
Purpose: The emergence of a new economy based on knowledge and information has led to an increase in the interest of researchers to study in the field of intellectual capital. This field, which has attracted the attention of many researchers, uses intellectual capital as a tool to determine the value of the organization. In the knowledge economy, unlike the industrial economy, knowledge or intellectual capital plays a significant role as a factor in generating wealth compared to other assets, gaining a competitive advantage and advancing organizational goals. Knowledge management is the most valuable and strategic resource for organizations and organizational performance is one of the key implementations of achieving their success and excellence. The present study was conducted with the aim of investigating the impact of intellectual capital on organizational performance and knowledge management operations in the governorate of Hamedan city.
Methodology: This research is practical in terms of purpose. The research method was descriptive of the correlation type and the statistical population of the research included all the employees of Hamedan city governorate in 2022-2023, which consists of 65 people. In this research, using Morgan's table and taking into account the limited number of the statistical population, the number of research samples was selected as 56 people, and the sampling method is a simple random method. Also, the reliability of the questionnaires is confirmed using Cronbach's alpha coefficient and composite reliability. To analyze the research data, the path analysis method was used using SPSS 26 and SmartPLS 4 software.
Findings: The final results of the hypotheses test showed that intellectual capital does not have a significant effect on the organizational performance of Hamedan governorate employees; Intellectual capital has a significant effect on knowledge management operations of Hamedan governorate employees. The operation of knowledge management has a significant effect on the organizational performance of Hamadan governorate employees.
Originality/Value: In the studied organization, intellectual capital did not have a significant effect directly on the organizational performance of Hamadan governorate employees, but it did affect the organizational performance of employees through knowledge management operations. Therefore, planning to improve the status of knowledge management operations (knowledge sharing, knowledge creation and acquisition) in Hamedan governorate is necessary.
Fatemeh Zargaran; Mahmoud Daneshvar kakhki; Leili Abolhassani; Elnaz Nejatiyanpour; Mahmoud sabouhi sabouni
Articles in Press, Accepted Manuscript, Available Online from 10 April 2024
Abstract
Purpose: : In this study, the technical efficiency and environmental efficiency of irrigated wheat producers in 31 provinces of the country were investigated by considering the emission of CO2 as an undesirable output during the years 1385-1397.
Methodology: Data envelopment analysis and the Malmquist ...
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Purpose: : In this study, the technical efficiency and environmental efficiency of irrigated wheat producers in 31 provinces of the country were investigated by considering the emission of CO2 as an undesirable output during the years 1385-1397.
Methodology: Data envelopment analysis and the Malmquist productivity index were used under Natural disposability and Managerial disposability. In the Malmquist index, the amount of wheat production was used as the desired output, and the amount of carbon dioxide emission from the production of irrigated wheat was used as the undesirable output. To determine the amount of CO2 emission, the carbon dioxide emission coefficients related to each production input and the amount of their use in the study area were used.
Findings: The results of the Malmquist productivity index with the absence of border crossing showed that under the natural disposability, Khorasan-Razavi has the highest index value. Kermanshah province has strong efficiency and Fars has weak technical efficiency in irrigated wheat cultivation. Also, the results under Managerial disposability showed that East Azerbaijan has the highest efficiency. Ardabil, Bushehr, Fars, Kermanshah, and Hormozgan with ten years of Malmquist productivity index more than one, East Azerbaijan, West Azerbaijan, Chaharmahal and Bakhtiari, North Khorasan, Kurdistan, and Lorestan had a six-year history of Malmquist productivity index less than one. The results of Malmquist's productivity index with the occurrence of border crossing show that under Natural disposability, this index is more than one in all provinces. This is despite the fact that under Managerial disposability it is less than one in all provinces.
Originality/Value: It is recommended to increase farmers' knowledge and awareness of the side effects of irrigated wheat production on the environment through training courses and classes. Considering the climate change, the provinces that have more environmental efficiency in the production of irrigated wheat should be prioritized for cultivation.
Accounting and Auditing
صدیقه کامران راد; Seyed Hesam Vaghfi; Maliheh, Ghazvini
Articles in Press, Accepted Manuscript, Available Online from 18 April 2024
Abstract
One of the topics that has been well discussed in the theoretical foundations of financial economics is the sensitivity of investment costs to cash flow. The degree of reliance of a company on internal resources is determined through the sensitivity of investment to the cash flow of that company. In ...
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One of the topics that has been well discussed in the theoretical foundations of financial economics is the sensitivity of investment costs to cash flow. The degree of reliance of a company on internal resources is determined through the sensitivity of investment to the cash flow of that company. In this regard, the present study examines the moderating role of agency costs on the relationship between CEO characteristics (including CEO optimism, ability, influence, and experience) and investment sensitivity to companies' cash flows. For this purpose, 136 production companies were selected from Tehran Stock Exchange through screening technique during 11 years (1390-1400). This research is a library and analytical-causal study and is based on panel data analysis; Also, factor analysis has been used to index CEO characteristics. The results showed that the CEO's optimism, ability, influence and experience have a significant effect on the sensitivities of companies' investment cash flows. In addition, the results showed that agency costs have a significant effect on the relationship between optimism, experience, ability and influence of the CEO and the sensitivities of cash flows of companies' investments.
mohammad javad hossainzadeh saljughi
Articles in Press, Accepted Manuscript, Available Online from 21 April 2024
Abstract
Objective: Organizational citizenship behavior (OCB) is one of the important concepts that has been an effective factor in the success of organizations in recent years. Despite proving the effect of OCB on the effectiveness and efficiency of the organization, the appropriate method to determine its effect ...
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Objective: Organizational citizenship behavior (OCB) is one of the important concepts that has been an effective factor in the success of organizations in recent years. Despite proving the effect of OCB on the effectiveness and efficiency of the organization, the appropriate method to determine its effect is less known. OCB is a qualitative index as an output in performance evaluation. In this article, we measure the effect of the OCB quality index on the efficiency of institutions by using the envelopment analysis method of ordinal data without compensatory properties.
Research methodology: data coverage analysis is a powerful tool for evaluating the performance of decision-making institutions, based on multiple input and output indicators that can be quantitative or qualitative. Data coverage analysis models have compensatory properties, in fact, the weakness of one index is covered by the strength of another index, and efficient institutions do not necessarily have an optimal quality level. In this article, a new method for performance evaluation including the quality index of OCB and modification of data envelopment analysis model without compensability is presented. Another feature of the proposed model is the ability to separate qualitative and quantitative indicators in the evaluation. In the presented method for ranking the institutions, the improvement of quality is simultaneously considered along with the reduction of costs without compensatory features.
Findings: In this research, ten government and public scientific-applied institutions in three cities of the country have been evaluated with the proposed model. In the evaluation, four quantitative indicators and a qualitative index of OCB were used.
Originality/scientific added value: The OCB index was measured using 1024 questionnaires, and the results show the efficiency of 7 institutions. Then, by using the proposed new method, the ranking of institutions with logical results in performance evaluation was achieved. To validate the method, the results of the proposed method have been compared with the ranking results of the hierarchical process method.
