bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of The Effect of Inflation, Operating Cycle and Operating Cash Flow on Debt’s Term Structure
Authors: Mahmoud Aghdam Parviz , Mohammadzadeh Amir
Published: March 2022

Structure of capital is one of the important matters in every company. Choosing an appropriate capital structure is an important matter in determining the value of every company and this structure, is the combination of the company’s supply of the financial resources. Debts and the rights of the stock holder are components of capital structure. Type of debt used in the Company has influence on the company's risk. Some of the companies for the supplying required financial resources use current debts and financial risk is increased naturally, and some of them use non-current debts. Methodology: In this study the effect of operating’s cycle, operating cash flow and inflation during 1385 to 1392 is analyzed. The number of observations of this study including 98 companies and by using OLS method the hypotheses of the study is tested. Results: The results suggest there is a significant relationship between c operating cash flow and time deadline and there is no significant relation between operating cycle and inflation with the time deadline of the debts. Conclusion: Finally, there is a positive relation between operating cycle and debt’s term structure but not significant, and operating cash flow’s coefficient is 0.0893 and there is a significant and positive relation between operating cash flow and debt’s term structure, and there is an opposite relation between them, but it is not significant.
The relationship between strategic human resource management by empowering employees, Meli Bank branches in Tehran City
Authors: Daneshfard Karamolla , Souri Ali Reza
Published: March 2022

The purpose of this study was to examine the relationship between strategic human resources management to empower and Performance Banks Tehran City.Methodology:The study used a descriptive, correlational survey. The population of this study included all employees of Banks Tehran City to 2,000 people. The sample is proportional to the number of people using krejcie and Morgan table 332 and was simple random sampling Library and field study data collected and tools used standard questionnaires.Results:The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. Also, to analyze the data, Pearson correlation coefficient using spss software is used.Conclusion:The results show that among all the components of the strategic management of human resource empowerment and Performance Banks province there is a significant relationship.
The relationship between strategic human resource management on employee development and organizational learning mediator role in the export of bank branches in Golestan Province
Authors: Daneshfard Karamollah , Soheili Rad Samira
Published: March 2022

The aim of this study was to investigate the relationship between strategic management of human resources, employee development and organizational learning mediator role in National Bank branches in Golestan province.Methodology:The research methodology was descriptive, correlational research is survey. The target population included all employees of Bank Melli Province Golestan 600 people. The sample proportional to the number of people using Morgan table, 234 individuals were randomly selected sampling. The data were collected by library and field methods and tools used standard questionnaires.Results:The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. In order to analyze the data, structural equation modeling using LISREL software is used.Conclusion:The results show the strategic management of human resources, employee development and organizational learning mediator role in National Bank branches in Golestan province there is a significant relationship.
The relationship between IT capabilities and organizational effectiveness (Case Study: Welfare bank branches Golestan Province)
Authors: Fadaei Ali Reza , Aghaei Ali Akbar
Published: March 2022

Ali RezaFadaei1 Ali AkbarAghaei2* A_A_Aghaei @nomail.comThe relationship between IT capabilities and organizational effectiveness (Case Study: Welfare bank branches Golestan Province)Objective: This study sought to the relationship between IT capabilities and effectiveness of the organization. The importance and role of automation and technological devices to provide new and better services and adapting the organization to meet With diverse and changing environments today. Role of information technology in knowledge management is an important issue for organizations that want to take advantage of technology to manage their intellectual capital. And also the importance of effectiveness for these organizations to continue their work. Then, by reading articles, Books, use the database to collect the literature in relation to IT automation capabilities and effectiveness of the actions and assumptions were developed.Methodology:The study population consisted of all bank employees welfare of Golestan province were selected. To gather the information needed and to test hypotheses and questionnaires were distributed Interviews and direct observations were studied.Results:According to the statistical methods including statistical analysis was performed and the average test mean difference test and researchers With the implementation of statistical methods to the conclusions and recommendations of case study organizations attempted to Ready to meet the objectives and effectiveness of the administrative system due to the use of information technology is possible. Conclusion:The results of this study also shows that the effectiveness of various aspects of information technology functions such as IT architecture, IT infrastructure, human resources and communication resources was significant.
The relationship between mental health crisis management and employee's grain and Business Services tri- state area (Fars and Kohgiluyeh andboverAhmad)
Authors: Mohammadi-Fard Massoud , Ostovar Rahim
Published: March 2022

This study aimed to investigate the relationship between mental health crisis management and employees was conducted cereal and Business Services tri-state area. This study is based on applied research, the nature and methods, correlation, time-sectional. Methodology:Given that the study population size is 338 persons Morgan table was used to determine the sample size A sample of 180 patients were selected through convenience sampling was used in this study. The instrument used in this study was a questionnaire In a preliminary study has proven the reliability and validity of the questionnaire. To analyze the data, descriptive and inferential statistics (Pearson) was used. Results:Data processing was performed using SPSS software. The results showed that among all aspects of crisis management and mental health Company employee's grain and Business Services tristate area there is a significant relationship. One could say that the aspects of crisis management The grain company and commercial services of the three countries will further develop employees' mental health will be better. Conclusion:Also in the regression model analysis Research on the relationship between mental health crisis management and employees grain tri- state area was determined that beta variable conditions (429 /.)... The most important role in mental health and related services of grain companies have tri-state area, and then learning the variable-beta (304 /.), Inhibiting the destruction of beta variable with (286 /.), Variable-beta recognition and tracking marks (113 /.) And identifying / preventing crisis-beta (055 /.) As well.
Evaluation of transparency in the conduct of affairs, administrative and financial control and supervision of the staff Brfsad
Authors: Moosavi Seyyed Morteza , Gholami Abdolkhalegh
Published: March 2022

The aim of this study was to investigate organizational factors affecting administrative-financial Brfsad at the level of administrative staff. The aim of this study from the perspective of applied and how to obtain field data, as well as the study of data correlation. Methodology:The population of this study includes all offices and agencies of the country. The random statistical sample size was estimated using the number 321 362 Table Jersey Morgan were gathered. It is also a random cluster sampling. Using the questionnaire used in the research literature review and questionnaire huge et al (1390) has been designed. Results:Its reliability by using Cronbach's alpha coefficient was approved and its validity was confirmed by content. Data collected were analysed using SPSS 22 software, Pearson correlation coefficient and multiple regression were used. The results showed that all aspects of the organizational structure of dysfunction, poor organizational culture, and administrative corruption are financial. Conclusion:The lack of transparency in the conduct of affairs (425/0 = r and 0001/0 = p) and weak monitoring and control (321/0 = r and 0001/0 = p) is a significant relationship. The results showed a lack of transparency in the conduct of affairs in anticipation of the largest financial administrative corruption.
Investigation of impact of public ownership on the quality of benefit in the accepted firms of Tehran’s securities and exchange organization
Authors: Farokh Saeed , Vakili fard Hamid Reza
Published: March 2022

The quality of benefit depends on being useful in decision making as being related, reliability, comparability and stability. According to David Aboudi, quality of benefit, is a part of accounting profit that is sensitive about need and insight of management. Dilot&Tash argue that several factors such as liquidity, accurate measurement and variable estimates are used in evaluating of quality of benefit. This evaluation helps the user’s judgment about trusting to the current income and future perspective.Methodology:Using accounting principles in most of the firms leads to providing reported benefit by a range of quality of benefit instead of specified ridging.Results:It means that the quality of benefit directly is related to cash flow and amount of current estimation of it and subjective benefit will be at least as much as benefit has low estimation or high quality, as a result it will have high quality. In addition, the best quality is obtained when the benefit has the high liquidity and low estimation. It should be noted that all criteria should be considered not only one special criterion.Conclusion:Finally, we can come to the conclusion that investors by putting money into companies with more public ownership will result in more profit.
The Relationship between conservatism and economic criteria, assessing financial performance of listed companies in Tehran Stock Exchange (2010-2014)
Authors: Estanesti Sadaf , Vazifeh Zahra
Published: March 2022

Evaluating the company's performance in economic decision-making is important. There are different criteria and methods for evaluating the performance of companies.The main objective of this study was to investigate the relationship between conservatism and economic and financial measures to evaluate the performance of the company's stock. For this purpose, a sample of 87 companies listed in the Tehran Stock Exchange during the period 2010 to 2014 has been 5 years old. Methodology: Conservatism is an indicator of the importance of financial reporting that over a long period accounting theory and discussed the role.Results:To measure accounting conservatism, model and Shyvakvmar Wings (2005) and to test the hypothesis of regression models were used at a significance level of 95%. Conclusion: The study findings demonstrate that direct and significant correlation between conservatism and economic and financial criteria there.
The Relationship between Product Market Power and Exclusive Pricing in Holding Industries in Listed Firms in Stock Exchange
Authors: Jamehdari Reza
Published: March 2022

Business units increase their products market power to survive in market. This matter can reduce financial supplement costs such as exclusive pricing. Therefore, the objective of this research was studying the relationship between product market power and executive pricing in holding industries in listed firms in stock exchange. The used data includes combined sample by 4 listed firms in stock exchange in holding industries. Methodology: Methodology of this research is correlational, and multivariate regression model based on definite data was used to analyze data. Results: Results of this research showed that product market power and exclusive pricing had significant and reverse relationship. Conclusion: In other words, increasing product market power reduces product pricing. In addition, debt ratio has positive and significant relationship and firm size has reverse and significant relationship with exclusive pricing.
Earnings Management and Annual Report Readability
Authors: Arayesh Hamidreza
Published: March 2022

The annual report is just one of the ways that managers could have relationship with investors. Managers have many limitations in communicating with investors, so Annual Report is a legible way to build trust, communicate and continue of this relationship. Investors and other users can benefit from a firm's profits for investment decisions and predictable cash flows and future profits correctly when the firm's profits are based on financial performance and it will be legible and clear, and not it should not be reported based on speculation management uses accounting methods. Therefore, a strong impetus of managers to falsifications and show a good image of the company may lead to unrealistic stock prices, irrelevant of accounting information and ultimately wrong decisions could be occurred. The aim of this study is to evaluate the effect on the legibility of earnings management accounting information, including earnings per share and its book value. Because the conscious actions have a negative effect on the earnings and book value per share and consequently the predictability and profit accounting were reduced and this leads to irrational decisions is invested. Methodology: This study is review, and sum of 13 similar studies topic. Google Scholar databases was using of Scientific Information Database (SID) and the Science Direct website. Researchers will investigate various effects of earnings management and accounting information in different aspects. The results of this study will be discussed below.Results: In the previous researches the only study that was similar is Lu et al. (2017) in France and called earnings management and readability annual report. Among the Previous studies it is not found the internal study which will survey earnings management and readability of the annual report.Conclusion:In this regard it is suggested, few studies will do in Iran. Because the financial statements can be cleared.
The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange
Authors: Rahimi Zahra
Published: March 2022

One of the objectives of financial reporting is to provide information to investors, creditors and other current and potential users in decision-making related to investment and credit, and other decisions, be of benefit. Methodology:This study examines the relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange The research methodology was descriptive, correlational survey sample included a total of 105 listed companies in Tehran Stock Exchange company and the sampling study was a systematic elimination. Results:The data was collected in two ways library and taking notes and tools used Tdbyrprdaz software and a comprehensive database of information for the stock. In order to analyze the data using the software panel approach has been used 8 Eviews. The results showed that the duality Director and economic value of companies listed on Tehran Stock Exchange there is a significant relationship. Conclusion:The concentration of ownership and economic value of companies listed on Tehran Stock Exchange there is no significant relationship. Between managerial ownership and economic value of companies listed on the Tehran Stock Exchange there is a significant relationship.
An Investigation of the Relationship between Empowerment and Organizational and Professional Commitment among the Employees of Housing Bank in North Khorasan Province
Authors: Ghodrati Jalil , Rahmani Doust Maryam
Published: March 2022

The aim of the present study is to investigate the relationship between empowerment and organizational and professional commitment among the employees of Housing Bank in the province of North Khorasan.Methodology:This research study follows a correlational descriptive survey design. The statistical population of the present study consists of all the staff at the branches of Housing Bank in North Khorasan and this population is comprised solely of 130 participants. No sampling was done due to the small number of employees at the branches of Housing Bank in the province of North Khorasan and 130 participants were studied altogether. The data of the present study were collected through the library and field method. For the variables of empowerment and organizational and professional commitment, the standard questionnaires were employed. Their reliability was calculated by Cronbach's alpha as0.902, 0.892 and 0.842 respectively. The content validityof the study was approved by professors and experts. Moreover, to analyze the data of the present study, factor analysis was done in SPSS and structural equation modeling was used in LISREL 8.8 to examine the research hypotheses. Results:The results indicate that there is a significant relationship between empowerment and organizational and professional commitment among the employees at Housing Bank in the province of North Khorasan.Conclusion:Therefore, increased empowerment will lead to individuals’ commitment in an organization and profession. Since employees’ commitment to the organization is caused by their perception, the relationship between empowerment and organizational commitment will not be positive if they feel that the organization has no commitment.
Investigating the relationship between boards independence and firm performance with moderating role of ownership structure
Authors: Tavalaei Fereshteh , Ashrafi Majid
Published: March 2022

The purpose of this research is to answer the question of whether the concentration of ownership can modify the relationship between board independence and corporate performance?Methodology:For this purpose, 108 active companies were studied during the years 1389- 1393.Results:The results of this research indicate that the independence of the board of directors on the performance of the company (ROA) has no significant effect on the 95% confidence level. Therefore, ownership concentration does not modify the relationship between board autonomy and corporate performance (ROA). On the other hand, the independence of the board of directors (QTOBIN) has a negative and significant effect on the 95% confidence level. As a result of a decrease in ownership concentration will increase the effectiveness of the Board of Directors' equity on the company's performance (QTOBIN). Also, according to the survey, the type of company has no effect on the relationship between the independence of the board of directors and the company's performance. As a result, a decrease in ownership concentration will increase the effectiveness of the Board of Directors' equity on the company's performance (QTOBIN). Also, according to the survey, the type of company has no effect on the relationship between the independence of the board of directors and the company's performance.Conclusion:Finally,in companies with high independence of the board, attention should be paid to the role of supervisory role of major shareholders, and the results and rules can be found in public and private companies. The same thing exploited. It is also recommended that the Stock Exchange and Exxon Societies of Iran create disclosure requirements for accepted companies and provide this disclosure to investors quickly.
The impact of environmental changes on the rate of current use of corporate operational management accounting techniques and the evolution of the use of these techniques
Authors: Eimani Mohammad , Mahmoud Moin Aldin
Published: March 2022

Nowadays, the movement toward privatization, changes in patterns of competition, production, corporate structure, the pace of technology development and the introduction of world trade, the importance of MA in business is well evident. In these cases, doing scientific research in this area is necessary. The purpose of this study was to investigate the effects of business environment and its changes on the level of Current use of companies of management accounting techniques and the development of use of these techniques.Methodology:The aim of the present studies is applied and in terms of research methods it is descriptive survey and required data have been collected by using of questionnaire .The statistical population of this study has been formed of active manufacturing companies in Yazd which use of actual cost accounting and operational techniques of accounting management. 100 questionnaires distributed among the available samples and 55 acceptable questionnaires have been collected. Data analysis is done by use of SPSS and pls2 Smart software and general survey. Results:the results of hypothesis testing showed that the impact of the current state of the business environment and its changes on the use and development of management accounting techniques is positive (direct) and meaningful.Conclusion:Finally, the managers of manufacturing companies are recommended to form a team of highly qualified staff to understand the rapid changes in the environment have simultaneously the ability to understand the Identification of the environmental changes and selection and development of appropriate techniques with these changes.
Investigation of the corporate governance index moderating impact on the negative correlation between surplus free cash flow and earning prediction
Authors: Motalebian Mojtaba , Hemmati Ardali Zahra
Published: March 2022

Agency problems have made it difficult to find a way to ensure the quality of financial reporting to have accurate earning forecast. This issue has been taken into special consideration after recent financial scandals, and regulatory authorities in various countries of the world have taken various measures to deal with that. Corporate governance reform is one of the measures that is taken into account in this regard. By reducing the agency problems, the corporate governance mechanisms can reduce the earning opportunities and thereby increase the quality of earnings. On the other hand, increased sophistication of economic activities and variety of decisions have made it possible for managers to manipulate balance sheet items to superficially improve their performance and receive rewards. Surplus free cash flow is one of the factors that can influence the opportunistic behaviors of managers.Methodology:The present study investigates the effect of surplus free cash flow and corporate governance indices on the earning predictability in companies listed in Tehran Stock Exchange. To this end, a total of 126 companies listed in Tehran stock exchange were investigated within a period of time ranging from 1389 to 1393.Results:In The results of this study showed that corporate governance has a positive impact on earnings predictability, and corporate governance has a significant positive impact on the relationship between surplus free cash flow and earning predictability, but the surplus free cash flow has a negative effect on the earnings predictability.Conclusion:different countries have used various laws and regulations, including corporate governance laws, to improve the data disclosure quality, and since, the surplus free cash flow agency problems are moderated by an appropriate system of corporate governance, the governance mechanisms are expected to affect the impact of surplus free cash flow on earnings forecasts.
Predicting factors affecting the future stock price crash risk based on support vector machine
Authors: Razdar Mohammad Reza , Zahmatkesh Ali Mohammad , Khaleh Oghlizadeh Sanaz
Published: March 2022

The prediction of stock price crash risk is an important and widely studied topic in both accounting and finance, since crash risk has a significant impact on shareholders, creditors, managers, investors, and regulators. The aim of this research is to analyse Predicting factors affecting the future stock price crash risk based on support vector machine.Methodology:In this research we study the data of 99 companies listed on the Tehran Stock Exchange (TSE) from 2011 to 2016.And since the Mean Absolute Error in the Testing Sample is less than Training, then the model estimation is possible using the support vector machine method.Results:The results shows the summary of support vector machine Model. The results indicate support vector machine includes 3 input layers, and 1 output layer. Conclusion:The method used in this study support vector machine is a kind of RBF. The Mean Absolute Error for the Training sample is 0.078 and for the Testing example is 0.065. And since the Mean Absolute Error in the Testing Sample is less than Training, then the model estimation is possible using the support vector machine method.
The relationship between quality of work life and spiritual intelligence in the city of Gonbad Welfare Organization
Authors: Toghdori Karim , Reza Mostaghimi Mahmood
Published: March 2022

The aim of this study was to investigate the relationship between quality of work life and spiritual intelligence in the Welfare Organization is the city of Gonbad. Methodology: The research methodology was descriptive, correlational research is survey. The target population included all employees of the Department of Social Welfare city Kavus dome 57 Summary. The aim of this study was to investigate the relationship between quality of work life and spiritual intelligence in the Welfare Organization is the city of Gonbad. The research methodology was descriptive, correlational research is survey. The target population included all employees of the Department of Social Welfare city Kavus dome 57People. The sample was selected due to limited population census methods. Library and field research data were collected using standard questionnaires and tools are used. Results: The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. In order to analyze the data, structural equation modeling using LISREL software used People. The sample was selected due to limited population census methods. Library and field research data were collected using standard questionnaires and tools are used. The reliability of the questionnaire using Cronbach and validity have been confirmed by the content. In order to analyze the data, structural equation modeling using LISREL software is used. Conclusion: The results show that, between the quality of work life and spiritual intelligence in the city of Gonbad there is a significant welfare organization.
Examine the relationship between emotional intelligence and behavior Coach oriented
Authors: Rismanian Yazdi Bita , Ghafari Ashtiani Peyman , Javanmard Habibolah
Published: March 2022

The adaptive changes of the main requirements is to survive and compete effectively. Organizations so that they can remain competitive in turbulent and requires staff and managers who are adaptable. The leadership of an organization to adapt to change and to survive and thrive in the new environment requires special features the general managers encountered to respond to the many problems. One of the most important things that can help leaders and managers in response to these changes is familiar with emotional intelligence of managers and employees. Since managers face many challenges dealing with global climate change, human resource managers face many challenges they should be professional and to adapt to the demands of the employees on their efforts, the main objective of this study was to investigate the relationship between emotional intelligence and behavior of oriented coach. Methodology: To achieve this objective, 15 variables related to emotional intelligence is measured by behavior-oriented coach.Results: The study population consisted of 350 medical staff are teaching hospitals in Yazd province whose members are chosen through classified sampling and to test variables used is simple regression method and Spss software. As well as to collect information from a standard questionnaire was used emotional intelligence and coaching oriented. Conclusion: The results show that between emotional intelligence variables and variables of self-awareness with behavior-oriented coach there is a significant relationship.
Electronic-Business (E-Business) and Its Branches in the Present Century
Authors: Raei Mohsen , Raei Monireh
Published: March 2022

E-business and its various branches are one the important necessities of issues in each country. Therefore, using this modern technology needs revision and studying environmental factors as an infrastructure. Methodology: Therefore, first factors, actually environmental obstacles, must be known and prioritized, then the importance factor of each one must be determined, and finally a model for proper implementation must be offered for e-business by providing a solution. As it was mentioned, the great advantages of e-business have made not only the developed countries, but also the developing countries to use it as a competitive tool for international and domestic competitiveness. Results: Lack of e-business policy and information and communication technology (ICT) won’t result to anything except isolation in the world economic era. Conclusion: The daily increasing development of e-business in the world shows the potential advantages of e-business by this way in the economic and business eras. Therefore, there would be no way just a permanent attempt to use e-business in the economic activities.
Evaluation of Earnings management and corporate governance with expense stickiness
Authors: Sayrani Mohammad , Hasas Yeganeh Yahya , Esmaeil Zade Asghar
Published: March 2022

Objective: Cost and expense stickiness is an important issue in accounting and economics research, and the literature has shown that cost stickiness cannot be separated from managers’ motivations. In this paper, we examine the effects that earnings management has on expense stickiness. Methodology: Defining small positive profits or small earnings increases as earnings management, we observe significant expense stickiness in the non-earnings-management sub-sample, compared with the earnings-management sub-sample. Results: When we divide expenses into R&D, advertising and other general expenses, we find that managers control expenses mainly by decreasing general expenses. We further examine corporate governance’s effect on expense stickiness. Using factor analysis, we extract eight main factors and find that good corporate governance reduces expense stickiness. Conclusion: Finally, we investigate the interaction effects of earnings management and corporate governance on expense stickiness. The empirical results show that good corporate governance can further reduce cost stickiness, although its effect is not as strong as that of earnings management.
Investigating a relation between knowledge management and organizational performance of staff personal of Qazvin province's Sepah Bank
Authors: Gorjidouz Somayeh
Published: March 2022

This research is aimed to investigate a relation between the knowledge management and organizational performance of the staff personal of the Qazvin province's Sepah Bank. Methodology: The research type is an applied goal one, because its main goal is promotion at an applied knowledge in organization field, also it is a descriptive research and would be named as correlation due to the method a descriptive research and would be named as correlation due to the method of the research, since we want know is there a relation between variables on is so, that is how much and which direction? First, a series of the sub structural elements in the management knowledge, culture, technology and organizational structure have been identified, than the variables of the organizational performance were assigned as well.
The Impact of Strategic Intelligence of Managers on the Effectiveness of Group Work and Performance of Employees in General Directorate of Education
Authors: Almakul Abdimomynova
Published: March 2022

Background: Organizational structure and human resources are the main pillars of an organization. Proper organizational structure plays an important role in the productivity of any organization and proper planning of each structure will improve the performance of the human resources and increase productivity in it. In order to survive and even maintain the status quo, dynamic flow and innovation should be continued in organizational structures to prevent the stagnation and destruction of organizations. Organizational structures play a basic role in planning of processes. Objective: The purpose of this paper is to investigate the impact of strategic intelligence of managers on the effectiveness of group work and performance of employees. Materials and Methods: This research is a cross-sectional descriptive-analytical study. Samples consisted of 169 employees who were selected by stratified random sampling. The tools used in this study included strategic intelligence scale, effectiveness of group work and performance evaluation. The reliability of the questionnaires was obtained by Cronbach's alpha in the range of 0.68 to 0.98. Data were analyzed using multiple regression analysis using SPSS 22 software. Findings: The findings showed that the managers' strategic intelligence has been effective on the effectiveness of group work and performance of employees in General Directorate of Education.
Investigating the effect of the Board of Directors characteristics on auditor selection in the companies listed in Tehran Stock Exchange
Authors: Kamali Soleiman , Soleimanpour Omran Mahboubeh
Published: March 2022

Objective: Purpose of the present research is to scrutinize the relationship between organizational agility and the application of information and communication technology. The present research is an applied descriptive and survey research of correlational type. Methodology: The statistical universe of this research involves the whole staff of the education organization of Shirvan Township in the year 2015 who are one hundred individuals and due to the diminutiveness of the statistical universe the complete enumeration. method has been used. To collect data the questionnaire of organizational agility of Sharifi & Zhang (1999) and the Information Technology survey Questionnaire of Rahmani (2010) were used. Validity of the questionnaire was calculated by 0.8365 by means of Cronbach’s Alpha coefficient for the Questionnaire of Information and Communication Technology and the validity of the Organizational Agility Questionnaire by 0.8076 which are indicative of the high validity of the questionnaire. Result: To analyze the collected data descriptive statistical methods (frequency distribution, percentage and mean) and inferential statistics (Pearson correlation coefficient) besides making use of SPSS software package, 19th version. Conclusion: Results indicate that there is a meaningful relationship between the application of information and communication technology and the organizational agility with a correlation coefficient of 0.746 and its level of significance equals zero which is less than 0.01. Thus, the existence of a meaningful relationship between the information and communication technology and the organizational agility with %99 certainty has been approved.
Investment opportunities and lack time report of the auditor
Authors: Khosravipour Negar , Jafari Mahboobeh , Rezaei Minoo
Published: March 2022

Objective: The goal of the present study is to investigate investment opportunities and lack of in time auditor reporting. Methodology: This research is applied regarding the aim and is descriptive due to data collection method utilized and is correlation type. The statistical population of this research entails firms enlisted in Tehran Stock Exchange. Data analysis was done using SPSS18 and EVIEWS8 software. Results: Regarding the meaningfulness of the total regression and the meaningfulness of the effect of important variables under investigation to identify the relationship between investment opportunities and lack of in time auditor report in the regression equation the research hypotheses were approved. Conclusion: Finally, it is concluded that there has been a meaningful relationship between investment opportunities and lack of in time reporting by the auditor.
Investigating the Effect of Emotional Intelligence on Job Performance (Case Study: Employees of Islamic Azad University, Qaemshahr Branch)
Authors: Asadi Bidmeshki Gholamreza , Taheri Fatemeh
Published: March 2022

Objective: The purpose of this research was to investigate the effect of emotional intelligence on job performance. Methodology: The research method is descriptive and survey type and the statistical population is the employees of Islamic Azad University of Qaemshahr Branch. The number of members of the society was 210 people that by using Cochran's formula, 136 people were randomly selected as samples. The data gathering tool was standard questionnaire for each component of emotional intelligence and job performance style. Results: Data were analyzed using descriptive and inferential level using mean and standard deviation and linear regression methods. Conclusion: The results showed that emotional intelligence and its dimensions (self-awareness, self-regulation, self-motivation, social awareness, and social skills) have a significant effect on job performance.
The Role of Burnout on Reducing Employees' Performance
Authors: Matani Mehrdad , Asadi Bidmeshki Gholamreza
Published: March 2022

Objective: In this research, we are looking for an appropriate answer to the question of whether job burnout can be considered as a factor in reducing job performance for employees. The purpose of this study was to measure burnout components and to investigate its relationship with employees' performance components in the postal area 13 of Tehran. Methodology: This research is a descriptive-survey method. Using a suitable sampling method, a sample of 200 individuals was selected. The collected data were analyzed using correlation test. Results: The results show that in general, job burnout has a significant effect on reducing employees' performance. Performance factors that affect burnout are: ability level, level of perception, motivation, evaluation, performance, perceived environmental fitness; also, various components of burnout, including emotional exhaustion, isolation and individual failure, also affect the performance of employees. Of course, the effect of burnout on perceived organizational components and credibility was not confirmed. Conclusion: Finally, employee perceptions of environmental conditions are improved through the implementation of programs to reduce burnout.
Investigating the performance of staff members of environment organization of Sistan and Balochestan
Authors: Tayyebinejad Masoumeh
Published: March 2022

Objective: This study aimed to evaluate the performance of the environmental management Sistan and Baluchistan province. Methodology: Given that the most important factor in any organization's management to evaluate performance and factors affecting productivity beyond. Results: The research was descriptive and from the viewpoints of 200 managers, supervisors and experts with a standard questionnaire EFQM and with considerable validity and Cronbach's alpha reliability coefficient and then with me T-Test and collected survey data and their analysis, the results presented in the study. Conclusion: The results showed a descriptive study management received good scores.
The effect of psychological capital of accounting students on the quality of their working life
Authors: Fathi Najaf , Heirani Forough , Shahmoradi Nasim
Published: March 2022

Objective: The present study set to investigate the effect of psychological capital of accounting students on their work life quality and job performance. An applied, cross-sectional, descriptive, and correlational study was conducted, and qualitative data were gathered. The study population included MA accounting students in Yazd and Kermanshah provinces (2015), who were also busy in the accounting profession. Methodology: Due to the high population size, the study sample was determined using Cochran formula and simple random sampling method. Accordingly, 284 individuals were selected. Field data collection, library, and questionnaires were used for data collection. A standard questionnaire, reliability of which was confirmed by Cronbach's alpha (0.882), was used. Of questionnaires distributed, 273 questionnaires were usable in the statistical analysis. SPSS 16 software and structural equation modeling software, Smart PLS 2, were used for data analysis. Results: The results indicated a significant influence of accounting students’ psychological capital on their quality of work life and job performance. Conclusion: The results showed that three components of psychological capital (hope, efficacy, and resistance) had a significant impact on accounting students’ quality of work life; however, optimism component had no significant effect on accounting students’ quality of work life.
Performance measurement and accountability in government
Authors: Bagher Farahdost Mohammad , Saeedi Parviz
Published: March 2022

Objective: Performance examination (measurement) of the public-sector organizations and its accuracy plays a significant role in their achievements once the performance examinations is inappropriate, then the achieved goals or behaviors are un suitable inevitably. The examinations system has been many years prevalent in the public sector among most of the developed as well as some developing countries. Some states introduce performance examination and reportage as the accountability technology. Methodology: The rhetorical analyses acknowledge that the performance examination call be determined in another way. Results: In the performance measurement, if we analyze the state account ability properly as the account ability technique. We will observe that instead of being effective, measuring performance can be more misleading which separates the people and government in the communication of people with the state processes. Conclusion: Introduction of the commitment accounting in the government provides the possibility of the perorcement measurement of the program through presenting the details of the cost price of the programs the possibility of the financial status evaluation through showing the all resources and commitments.
Pathology of the implementation of internal financial control in the municipalities of the province and providing optimal solutions
Authors: Tavakolian Hamid Reza , NazemiArdakani Mahdi
Published: March 2022

Objective: The internal audit organization in achieving its goal of establishing a systematic approach to evaluate and improve the effectiveness of governance processes, risk and control will help. Methodology: Internal auditors with sufficient independence within the organization to monitor the activities of their operations and compliance with laws, regulations, budget, bylaws and internal controls are evaluated by the organization. Results: The results and feedback to the highest level of reporting in order to improve the organization's operations and help improve the quality and accuracy of data reported. The research is descriptive and analytical in which the collected information is used to describe and analyze changing relationships. This study, while two variables (control and internal audit) are also considers the relationship between a controller with other controllers are also studied. In this study, after much review and final approval Supervisor with the questionnaire This questionnaire was prepared by a sufficient number. Finally, all the necessary total of 125 questionnaires were collected. Conclusion: This study tries to be the main obstacles identified by the results of questionnaires and statistical methods review, Barriers and implementing internal financial controls which according to existing resources and experts and professors’ terms specified in three basic dimensions.
Investigating the Relationship between Financial Restrictions and Stock Returns and Risk in Corporations of Accepted in Tehran Stock Exchange
Authors: Khajehzadeh Samiran , Jabbary Hossein , Madanchi Zaj Mehdi
Published: March 2022

Objective: The financial restrictions are restrictions that prevented provide all the funds needed for favorable investment in the company. Return on equity is an important role in enabling managers to invest in the future. The main purpose of this study is investigating the Relationship between Financial Restrictions with Stock Returns and Risk (volatility returns), in Corporations of Accepted in Tehran Stock Exchange. Methodology: Statistical Population is consisted of 322 year – company in during of time 2009 – 2015. Results: By Using multivariate regression techniques with panel data and hypotheses were analyzed with the Eviews 8 software, the results indicate a significant and negative relationship between financial constraints and risk (volatility returns), and the absence of a significant relationship between financial and stock returns is limited. Conclusion: Other results showed that there is a positive and significant relationship between the company size and financial leverage and risk (returns volatility).
Ranking of Challenges of Accreditation Standards Implementation in Public and private Hospitals: A comparative approach
Authors: Zarifraftar Mojgan
Published: March 2022

Objective: The study aimed to ranking the challenges of accreditation standards implementation in private and public hospitals. Methodology: The method of data collection was descriptive research of field studies branch. Statistical population included the managing director, manager, matron and head of Quality Control (accreditation) of public and private hospital of Tehran. For collecting data, a questionnaire was designed in 39 items based on reviewing of literature and previous scale. Content and face validity of this questionnaire was considered and confirmed in separately stages; also, reliability of this questionnaire investigated through Cronbach’s alpha and for whole dimensions were higher than 0.7.  In final, for data analysis and testing assumptions, exploratory factor analysis and Friedman test has been administered by using SPSS-20. Results: result of exploratory factor analysis showed that challenges of accreditation standard implementation were classified in 9 aspects and explained 72.4% variance of this variable. These 9 factors in order to priority are encouraging drivers; perception of accreditation standards; financial resources; quality improvement; management knowledge, skills and commitment; support of regulatory initiatives; standard & surveying development; human resources and determining macro policies and procedures. Also finding showed that there are differences between the ranking of these challenges in public and private hospitals. Conclusion:  the results of the study showed that the challenges which have the highest rank are ones of the main obstacles of implementation of accreditation in hospitals and more attention should be given to them.