Original Article
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.
Original Article
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.
Original Article
Toktam Sadat Hedayati
Volume 1, Issue 2 , September 2020, Pages 126-139
Abstract
Purpose: Nowadays firms are successful in making a profit in the satisfaction of our customers in target markets further efforts. Given these facts, consumers will choose goods and services more consistent with their needs and expectations. Customer satisfaction is a crucial topic in today's competitive ...
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Purpose: Nowadays firms are successful in making a profit in the satisfaction of our customers in target markets further efforts. Given these facts, consumers will choose goods and services more consistent with their needs and expectations. Customer satisfaction is a crucial topic in today's competitive world that could provide a boost. In this regard, it is essential to consider what may be effective in increasing customer satisfaction. Methodology: The study will discuss the relationship between influential factors and customers' satisfaction with dairy products in Golestan Pegah Company. Based on the literature review, features, opinion leaders' dairy industry, and offers, a model was presented, and data were collected through questionnaires. A sample size of 650 subjects was randomly selected among customers from Golestan Pegah company, and then analyze the data collected from the questionnaires was done in surface descriptive and inferential statistics using software Spss16 and also confirmatory factor analysis (CFA) and path analysis using software Lisrel 8.8. Findings: The results showed that customer satisfaction is affected by two factors: product quality and service quality; that is, creating high-quality products and services leads to customer satisfaction. Originality/Value: In this study, we tried to identify and categorize the factors affecting customer satisfaction with buying dairy products to determine and prioritize each factor using customer feedback. It helps Pegah and other companies producing similar products to consider the most critical factors in increasing customer satisfaction.
Original Article
Seyed Reza Seyed Nezhad Fahim; Samaneh Zamani
Volume 1, Issue 2 , September 2020, Pages 140-156
Abstract
Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality. Research hypotheses based on collected data from ...
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Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality. Research hypotheses based on collected data from 128 companies accepted in the Tehran Stock Exchange from 2013 to 2018 were tested using combined regression analysis. Findings: The test results showed a significant positive relationship between auditor tenure and auditor industry specialization with audit adjustments to earnings, but there is a negative and meaningless relationship between auditor fees, auditor size, and auditor rate with audit adjustments to earnings. To further analyze, the effect of audit quality on the downward audit adjustments to earnings was also examined. Evidence indicates a significant positive relationship between auditor tenure and auditor industry specialization with downward audit adjustments to earnings and a significant negative relationship between auditor size and auditor rate with downward audit adjustments to earnings. Originality/Value: In this research, five indicators of auditor tenure, auditor size, auditor rank, auditor specialization in industry, and auditor fee were used as criteria for audit quality.
Original Article
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 ...
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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 in the country in 2019, both virtual and in person. Structural Equation Modeling was performed using Smart PLS software and a one-sample T-test using SPSS software to analyze the findings using four main hypotheses. Findings: The research findings showed a negative and significant relationship between the premature sign-off and under-reporting of chargeable time and the performance of the auditors and increasing the premature sign-off and under-reporting of chargeable time. Also, in the investigated community, the level of premature sign-off and Under-reporting of chargeable time is not good. Originality/Value: Regarding the findings, which confirmed the effect of auditors' behavior on their performance, it is necessary to make robust decisions to guide the behavior of auditors to understand and control the behavior of auditors to understand better and plan.
Original Article
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 ...
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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 agenda, and many government agencies and institutions have been required to implement government directives on telecommuting. The presence of crises such as the outbreak of COVID-19 has also added to the importance of this issue in recent years. Methodology: In this research, the data of teleworkers in the central headquarters of the Ministry of Industry, Mines and Trade were collected through a survey method. Thus, by designing two questionnaires for employees and managers, different dimensions of the plan and the consequences of telecommuting in this ministry were examined from two perspectives of managers and employees. Findings: The results showed that information and communication technology is the main component of telecommuting, so it is almost impossible to implement this plan without its infrastructure. It should be noted that communication infrastructure is not limited to communication tools such as computers and communication lines such as high-speed Internet, and the possibility of access to the organization's internal automation system and employee work card is also part of it. Originality/Value: In this research, the implementation of a telecommuting project in the Ministry of Industry, Mines and Trade has been studied from the perspective of managers and employees, and the main challenges facing this project have been analyzed and based on this, suggestions for better implementation of this project in Government agencies provided.
Original Article
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. ...
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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. However, in the malignant type, we see a tendency to spread faster, which is dangerous for a person's life. Therefore, its classification into these two modes is essential for diagnosis and treatment. Methodology: First, mammographic images of patients' breasts were evaluated with the help of doctors, and then the photos were processed. At this stage, we succeeded in using fuzzy logic to identify cancer and its type more quickly. Results: This article proposes a new algorithm for diagnosing benign and malignant cancers. Each benign and malignant branch has two types of tumor: adenosis and phyllodes tumor, and malignant has two types of duct and papillary cancer. This article proposes an algorithm for diagnosing breast cancer that includes four steps. The first stage is the preprocessing stage; the second stage is for image analysis, which uses wavelet transform to analyze images; the third stage is the extraction of valuable features that we use the results of wavelet transform to obtain; and the fourth stage That is, we use fuzzy logic to identify two types of benign or malignant images. Originality/Value: A new way to diagnose the disease and prevent it from becoming malignant is fundamental.
