original-application paper
Hossein Rajabdorri; Hamidreza Vakilifard; Hojatolah Salari; Ali Amiri
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
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 technology with the ethical behavior of auditors using the ANT.Methodology: The present study is applied in terms of using the findings and qualitative in terms of the research method. It also has a developmental orientation with regard to increasing knowledge and presenting a new model. The research population includes studies related to the subject with the same sample, which includes 3 articles, and in this regard, no sampling was done and the sample and the population were considered the same. Then, the final model is prepared with the meta-synthesis of the sample components with the ANT approach. Finally, the importance of the components of the model was confirmed by interviewing 5 experts.Findings: Findings showed that ethical behavior in auditors is influenced by human and technical actors. Human actors generally include moral theories and technical actors in general include information technology. Ethical theories (human actors) are also divided into two general parts: action-based theories and virtue-based theories (virtuosity). Action-based theories also include duty-based (duty-oriented), outcome-based (utilitarianism and otherism), divine-based (benevolence), and justice-based (justice-oriented). Information technology (technical actors) also includes the integrated theory of acceptance and use of advanced technology (motivation, hope for effort, and social impact). The overall findings of the study showed that the components of technical and human actors have a positive and significant effect on the development of ethical behavior in auditors.Originality/Value: Considering the importance of systematizing ethical behavior and preparing models appropriate to the country's environment, the findings of this study with strong theoretical and practical support can help to better understand and accelerate the implementation of auditors' ethical behavior and human and technical actors and shows the effective role of each one clearly
Original Article
Seyyed Jalaladdin Hosseini Dehshiri; Mojtaba Aghaei
Abstract
Purpose: Because of the complexity of today's business environment that are associated with high levels of uncertainty and risk, Company seeks to manage and reduce risk in their supply chain. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. To increase ...
Read More
Purpose: Because of the complexity of today's business environment that are associated with high levels of uncertainty and risk, Company seeks to manage and reduce risk in their supply chain. One of the strategies to deal with supply chain risks is increasing the supply chain resiliency. To increase the resilience of the supply chain, it is necessary to be considered various capabilities. One of the most important capabilities are technological capabilities. Companies that do not have sufficient maturity in the technological capabilities cannot simultaneously implementing several ways of risk management. On the other hand, many technological capabilities related to each other and are able to interact with other abilities. Therefore, in this paper to reduce risk and consequently increase the resilience of the supply chain, after identifying indicators of technological capabilities, these indicators were prioritized.Methodology: At first, with the review conducted research in the field of supply chain resiliency, Indicators related to technological capabilities to increase supply chain resiliency were investigated and A list of identified criteria was placed at the disposal of company experts. Then, these criteria after examining in the case study and according to the experts with the Fuzzy Delphi method were modified and finalize. In the next step, based on SWARA method relevant indicators were weighted.Findings: Criteria of technological collaboration, supply chain agility, flexibility of supply respectively were recognized as the most important indicator.Originality/Value: With the development of information technology and the need for supply chain resilience, identifying technological capabilities and their impact on resilience is essential to reduce supply chain risk. In this paper, while identifying technological capabilities to increase supply chain resilience, these capabilities are prioritized. Also, the combined use of fuzzy Delphi methods to confirm the indicators and SWARA method has led to the stability of the results.
Original Article
Samaneh Hoseinpoorian Chabok
Abstract
Purpose: Educational environments as the most important supplier spaces of the society qualitative power, play an important role in interaction with human of mental and psychological perspectives. Therefore, the least attempt can be done in the situation to supply kids 'physical and spirited hygiene ...
Read More
Purpose: Educational environments as the most important supplier spaces of the society qualitative power, play an important role in interaction with human of mental and psychological perspectives. Therefore, the least attempt can be done in the situation to supply kids 'physical and spirited hygiene is to create some joyful spaces in the schools. We can acknowledge every student’s comprehensive growth and evolution in order to his education time duration, is provided in physical, cognitive, emotional, ethical and moral dimensions by cheerfulness and happiness at school. If one of these points get damaged or forgotten, the student dose not achieve the perfect ability and competence.Methodology: Current research in addition to literature review and school environment refreshing necessity, by the library and field study and content analysis methods, addresses to study in the field of psychology, happiness and students 'physical and psychological needs.Findings: Inefficiency of educational spaces and inappropriate management functions in happiness and cheerfulness creation among the students in order to better learning caused that this research addresses to design of educational space with utilizing principal approaches in management and compatible designing elements in schools.Originality/Value: This research is seeking to reach to common patterns which causes students happiness by introducing schools’ open and closed spaces components with Iran and a broad's traditional and modern school samples analyzing and express them as design criterion.
Original Article
mostafa heidari haratemeh
Abstract
Purpose: The purpose of this study was to optimize the stock portfolio based on stochastic matrix theory in the stock market. and igenvalues to answer the question of whether the relevant information will exist using the Marčenko – Pastur distribution.Methodology: The data of 31 shares in Tehran ...
Read More
Purpose: The purpose of this study was to optimize the stock portfolio based on stochastic matrix theory in the stock market. and igenvalues to answer the question of whether the relevant information will exist using the Marčenko – Pastur distribution.Methodology: The data of 31 shares in Tehran Stock Exchange in the period 2016 - 2019 will be examined for cross-correlation between shares. So, there will be 749 end-of-day prices and 748 logarithms of returns. This research has been done by descriptive-correlation method and is of applied research type.Findings: The results showed: a) Observing the largest distribution of eigenvectors components, it can be seen that there is a strong asymmetry to the left of the distribution, meaning that the market responds more to bad events than good events. b) By clearing the correlation matrix, the difference between the predicted and realized risk can be slightly reduced. In other words, by identifying and removing non-valuable stocks from the portfolio of portfolio, the risk is reduced. c) Stochastic stock matrix can significantly predict the realized return and risk of the market and therefore has a great ability to explain the risk of market information. d) The inverse participation ratio determines the stocks affecting the special vectors and the main analysis of random matrices is based on adjusting this ratio using random matrix clearance.Originality/Value: Stochastic matrix theory, unlike other portfolio formation methods that determine the weight of each asset in the portfolio, identifies unused stocks and removes them from the stock portfolio, thereby improving portfolio return and risk.
Original Article
Ahmad Sadeghi; Mohammad Khodabakhshi; Zeinab Mir Ghasemi
Abstract
Purpose: The purpose of this study was to investigate the impact of technology orientation on the export performance with emphasis on the mediating role of innovation strategies (exploratory and exploitative) and moderating role of corporate social responsibility.Methodology: This research is a descriptive ...
Read More
Purpose: The purpose of this study was to investigate the impact of technology orientation on the export performance with emphasis on the mediating role of innovation strategies (exploratory and exploitative) and moderating role of corporate social responsibility.Methodology: This research is a descriptive correlation study and is one of the structural equation modeling in terms of implementation and data collection method. The statistical population of the study consisted of all manufacturers and exporters of detergent and sanitary products in Iran. According to convenience sampling method, 394 people were considered as statistical sample. For data collecting, a questionnaire with closed questions that containing 22 items was used. Validity of questionnaire was verified by confirmatory factor analysis and its reliability was confirmed by Cronbach's alpha coefficient. For data analyzing, Structural equation modeling and AMOS software were used.Findings: The results of study show that technology orientation, through the mediating role of exploration innovation strategies affect on the manufacturers and exporters of detergent and sanitary products export performance. There is a direct relationship between technology orientation and exploration and exploitation innovation strategies. According to the results, we found that social responsibility has a positive moderating effect on the relationship between the technological orientation of the types of innovation (extraction and exploration). That is, at its higher levels, the intensity of the relationship between technological orientation and different types of innovation is stronger and vice versa.Originality/Value: The technology orientation, through the exploration and exploitation innovation strategies contribute to success of export performance. Accordingly, for success of on the export performance, manufacturers and exporters of detergent and sanitary products can emphasize two strategies of innovation while strengthening the technology orientation strategy.
Original Article
Seyed Hesam Vagfi; Zohre Nilofari
Abstract
Purpose: The present study examines the effect of business strategy on company performance with emphasis on management ability. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event).Methodology: The statistical population of the study is the companies ...
Read More
Purpose: The present study examines the effect of business strategy on company performance with emphasis on management ability. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event).Methodology: The statistical population of the study is the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 135 companies were selected as a sample of the research in a 9-year period between 1390 and 1398. The method used to collect information is a library and the relevant data for measuring variables were collected from the Codal site and the companies' financial statements and performed in the initial calculations in Excel, then Stata software was used to test the research hypotheses.Findings: The results of the study show that business strategy has a direct effect on return on assets, company value and operating cash flow. And management ability has a direct effect on the relationship between business strategy and return on assets and company value and has an inverse effect on the relationship between business strategy and operating cash flow.Originality/Value: The results indicate that the choice of business strategy by managers can increase the performance of companies with information content and it can also be said that the ability of managers should be considered by the company's major decision makers.
Original Article
Ali Akbar Khademi; Hanieh Farazandeh
Abstract
Purpose: The purpose of this pathology study is alignment of employment and self-sufficiency area of Imam Khomeini Relief Committee with new policies and providing solutions.Methodology: Study is practical in view of purpose and according to collection data method is descriptive survey. After study of ...
Read More
Purpose: The purpose of this pathology study is alignment of employment and self-sufficiency area of Imam Khomeini Relief Committee with new policies and providing solutions.Methodology: Study is practical in view of purpose and according to collection data method is descriptive survey. After study of literature and interview with scientific and executive experts, collected the information and tested the hypotheses conceptual model and final hypotheses of the edited research and with questionnaire tool. The statistical population of this study have been included all staff area of employment all over the country and the bosses of half of the offices of the township Relief Committee to 1800 people. The validity of questionnaire with approval of the opinion of experts at the area of employment of the centeral office and so, the reliability questionnaire have confiremed with Cronbach Alpha, 0/946. In order to measurement of alignment gap and investigate pathology hypothesizes with one sample T-test and for investigate the gap each of the dimensions have used with comparison of the mean in the two current and ideal situation and in order to rank the effectiveness of Friedman test. In order to test the research hypotheses, the hypotheses were tested by Amos software.Findings: Content factors, environmental factors and structural factors also have significant effect on alignment. So, There is significant gap between the current situation and the favorable situation of employees in the field of employment and self-sufficiency and the three factors mentioned. According to the results of Friedman test, content factors with the most impact and structural factors with the least impact are ranked.Originality/Value: Undoubtedly, the policies and strategies of an organization will be effective when there is a balance between the policy-maker and the planner and the executive body and or according to the common interpretation, alignment and coordination of the master class is a necessary condition and a prerequisite for the success of the organization in achieving its goals.
