original-application paper
The Pattern of the Relationship between Ethical Philosophies and Information Technology with the Ethical Behavior of Auditors: Actors Network Theory (ANT) Approach

Hossein Rajabdorri; Hamidreza Vakilifard; Hojatolah Salari; Ali Amiri

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

https://doi.org/10.22105/imos.2021.300410.1158

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

Original Article
Identification and ranking technological capabilities in order to enhance resilience of the supply chain

Seyyed Jalaladdin Hosseini Dehshiri; Mojtaba Aghaei

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

https://doi.org/10.22105/imos.2021.288228.1101

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

Original Article
Design Management Methods in Elementary School by Creating Enthusiasm to Promote Learning in Students

Samaneh Hoseinpoorian Chabok

Volume 2, Issue 3 , December 2021, Pages 243-256

https://doi.org/10.22105/imos.2021.301027.1160

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

Original Article
Portfolio Optimization and Random Matrix Theory in Stock Exchange

mostafa heidari haratemeh

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

https://doi.org/10.22105/imos.2021.289758.1109

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

Original Article
The Impact of Technology Orientation on the 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

https://doi.org/10.22105/imos.2021.291826.1128

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

Original Article
The Effect of Business Strategy on Company Performance with Emphasis on Management Ability

Seyed Hesam Vagfi; Zohre Nilofari

Volume 2, Issue 3 , December 2021, Pages 285-305

https://doi.org/10.22105/imos.2021.298290.1152

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

Original Article
The Study and Pathology of Strategic Alignment and Its Effective Factors in the Field of Employment and Self-Sufficiency of Imam Khomeini Relief Committee

Ali Akbar Khademi; Hanieh Farazandeh

Volume 2, Issue 3 , December 2021, Pages 306-332

https://doi.org/10.22105/imos.2021.295147.1139

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