bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors affecting customer satisfaction in the private sector hotels in Qom Case study: Parsia Grand Hotel (4 starsT)
Authors: Borhanian Samaneh , Mirabi Vahid Reza
Published: March 2022

SamanehBorhanian Vahid RezaMirabivrmirabi @yahoo.comFactors affecting customer satisfaction in the private sector hotels in Qom Case study: Parsia Grand Hotel (4 starsT)Objective: One of the success factors of the tourism industry is to provide the satisfaction of tourists. Hotel industry is one of the key elements in this success. The factors affecting customer satisfaction in the private sector Hotels in Qom province (Case study 4-star hotel Parsia) has been examined in this stud.Methodology:The present study is a descriptive survey in terms of methodology and practical in terms of purpose. A questionnaire has been developed for this purpose and has been distributed among the clients of Parsia Grand Hotel. Finally the data has been analyzed and then the results were concluded.Since the number of Parsia hotel customers were unlimited, therefore, sample size of study was considered as 384 using the Cochran formula. The questionnaire was distributed through convenience sampling. In order to analyze the data, the Kolmogorov – Smirnov, Simple and multiple linear regressions was used applying the SPSS21 software.Results:The results of these studies examined factors affecting customer satisfaction in the private sector Hotels in Qom province (Case study 4-star hotel Parsia) and used by the activists in this industry.Conclusion:Finally, It is concluded that there is a significant positive and direct relationship between the independent variable of customer satisfaction and the dependent variable of perceived quality.
Study of Relationship Automation and employee’s effectiveness (Case Study: Welfare bank branches Golestan Province)
Authors: Fadaei Ali Reza , Aghaei Ali Akbar
Published: March 2022

The aim of this study was to investigate the relationship between welfare automation of bank branches and employees effectiveness in Golestan Province.Methodology:By studying articles, books, use of databases to collect the literature in relation to the effectiveness of automation and assumptions were developed. The study population consisted of all bank employees welfare of Golestan province were selected. . To gather the needed information and hypotheses on the distribution of questionnaires, interviews and observation were studied.Results:According to the statistical methods including statistical analysis was performed and the average test mean difference test Researchers with the implementation of statistical methods to the study conclusions and make recommendations about organizations attempted to prepare. Conclusion:To achieve the goals and the efficiency of the administrative system due to the use of information technology is possible.
The relationship between empowerment and organizational health and organizational commitment and the role of national bank branches in the city of Gorgan
Authors: Fadaei GholamReza , Aghaei Ali Akbar
Published: March 2022

GholamRezaFadaei1 Ali AkbarAghaei2*A_A_Aghaei @nomail.com The relationship between empowerment and organizational health and organizational commitment and the role of national bank branches in the city of Gorgan Objective: The aim of this study was to examine the relationship between organizational health and empowerment and the role of organizational commitment is the National Bank branches in Gorgan. The research methodology was descriptive, correlational research is survey.Methodology:The target population included all employees of National Bank branches in the city Gorgan to 300 people. The sample proportional to the number of people using Morgan table 196 and was selected by simple random sampling. The data were collected by library and field methods and tools used standard questionnaires respectively.The reliability of the questionnaires used The content of alpha and confirmed the validity of the method have been. Also, one can analyze the data for structural equation modeling using LISREL software is used. Results:The results show that, between empowerment and organizational health and organizational commitment and the role of national bank branches in the city of Gorgan, there is a significant relationship. Conclusion:The researchers recommended that a comparative study of employee empowerment and organizational commitment to pay in other public and private organizations.
The effect of relationship marketing on customer loyalty to the brand, the Agricultural Bank in Kohgiluyeh and Boyer
Authors: Safaei Sisakht Mehrzad , Ansari Yaghoub
Published: March 2022

The purpose of this research study was to investigate the effect of relationship marketing on customer loyalty to the brand in the Agricultural Bank Kohgiluyeh and Boyer-Ahmad is in 1394. Methodology:This research is descriptive survey was conducted respectively. The reliability by Cronbach's alpha 89/0 is calculated. Information collected by descriptive and inferential statistics in the form of Pearson correlation and regression coefficients were analysed using spss software. Results:Bank managers should study the working environment with the freedom and authority to his staff, In such a way that they can create new ideas and turn them into action, the creativity and initiative in their communications with their clients.Conclusion:The results showed that the contacts view, factors such as trust, commitment, communication, social relationships, customer loyalty to the brand needs significant relationship with Agricultural Bank Kohgiluyeh and Boyer had
The relationship between mental health crisis management and employees grain and Business Services tri-state area (Fars and Kohgiluyeh&Boyrahmad)
Authors: Mohammadi-Fard Massoud , Ostovar Rahim
Published: March 2022

Crisis management is the application of systematic observation crises and analyzed by seeking the means by which they can be prevented or in the event of crises concerning mitigation, preparedness and rapid recovery Vamdadrsany be taken. This study aimed to investigate the relationship between mental health crisis management and employees was conducted cereal and Business Services tristate area. Methodology: This study is based on applied research, the nature and methods, correlation, time-sectional. Given that the study population size is 338 persons Morgan table was used to determine the sample size The sample size of 180 patients were selected through convenience sampling was used in this study. The instrument used in this study was a questionnaire in a pilot study has proven the reliability and validity of the questionnaire. To analyze the data, descriptive and inferential statistics (Pearson and regression) were used. Data processing was performed using SPSS software. Results: The results showed that among all aspects of crisis management and mental health grain company and commercial services there is a significant relationship between the three countries. One could say that the aspects of crisis management in corn company and commercial services of the three countries will further develop employees' mental health will be better. Conclusion: country, and then to the learning variable-beta (304 /.), variable-beta to inhibit destruction (286 /.), variable-beta recognition and tracking marks (113 /.) and identifying / preventing beta crisis (055 /.). Strong
Effect relationship marketing on customer loyalty to the brand, the Agricultural Bank in of Kohgiluyeh and Boyer
Authors: Safaei Sisakht Mehrzad , Ansari Yaghoub
Published: March 2022

By using relationship marketing approach in addition to establishing long-term relationship with the customer, value-generating activities that are important for them Identify, strengthen and improve the organization and attract more customers and build brand loyalty.Methodology: The purpose of this research study was to investigate the effect of relationship marketing on customer loyalty to the brand in the Agricultural Bank of Kohgiluyeh and Boyer-Ahmad is in 2015. Results:This research is descriptive survey was conducted. The study population Agricultural Bank customers are of Kohgiluyeh and Boyer Due to the high number of population, by using Morgan table Grjsy 300 customers was selected as the sample size and 30-item questionnaire was distributed among the clients of the Agricultural Bank. The reliability by Cronbach's alpha 89/0 is calculated. Information collected by descriptive and inferential statistics in the form of Pearson correlation and regression coefficients were analyzed using spss software. Conclusion: The results showed that the contacts view, factors such as trust, commitment, communication, social relationships, customer loyalty to the brand needs significant relationship with Agricultural Bank of Kohgiluyeh and Boyer had.
Organizational structure, and corporate culture-financial corruption at the level of staff
Authors: Moosavi Seyyed Morteza , Gholami Abdolkhalegh
Published: March 2022

The aim of this study was to investigate organizational factors affecting administrative-financial to corruption the office staff. This The research objective view field is applied and how to obtain data, Methodology: The study also analyzed the data of correlation. The population of this study includes all offices and organizations in the country. The random statistical sample size was estimated using the Jersey Morgan 362 the number 321 questionnaires were collected. Cluster sampling is also random. The research questionnaire using literature review The questionnaire has been designed. Its reliability by using Cronbach's alpha coefficient was approved and its validity was confirmed by content. Data were analyzed using SPSS 22 software, Pearson's correlation coefficient and multiple regression were used. Results: The results showed that all aspects of the organizational structure of dysfunction, poor organizational culture, Finance is administrative corruption. Conclusion: Financial as well as administrative corruption with inefficient organizational structure (337/0 = r and 0001/0 = p), weak organizational culture (338/0 = r and 0001/0 = p), have shown a significant relationship.
A review of inflation and economic growth
Authors: Fatoureh Bonab Amir
Published: March 2022

In economics, inflation is a sustained increase in the general price level of goods and services in an economy over a period of time. When the price level rises, each unit of currency buys fewer goods and services; consequently, inflation reflects a reduction in the purchasing power per unit of money – a loss of real value in the medium of exchange and unit of account within the economy. Methodology: A chief measure of price inflation is the inflation rate, the annualized percentage change in a general price index, usually the consumer price index, over time. The opposite of inflation is deflation. Results: If economic growth matches the growth of the money supply, inflation should not occur when all else is equal. A large variety of factors can affect the rate of both.Conclusion: For example, investment in market production, infrastructure, education, and preventative health care can all grow an economy in greater amounts than the investment spending.
Reviewing the Effect of Infrastructural Investment on Economic Growth in Iran from 1983 to 2013
Authors: Shafiezad Abkenar Batool , Negahdari Ebrahim
Published: March 2022

Introduction: investment is one of the most important components of today’s modern society. The key role that investment plays in the formation of the economic structure of a society has made it a main focus in most of the economic discussions about the role of infrastructural investment. Direct investments on infrastructures paves the way for production facilities, stimulates economic activities and also improves competitiveness by reduction the costs of business and transportations. However, over the past few years, since the developed countries have undergone some technological advancements and evolutions in fields such as new methods of production and storage, electronic business and since these countries have paid special attention to the external effects of this infrastructure especially in the environment, a new view has been developed which is based on the decrease in the effectiveness of the relationship between investing in this infrastructure and economic growth among economists. However, in developing countries, this view doesn’t hold true because this infrastructure has not been sufficiently developed in these countries. Methodology: the present study aims to review the effect of infrastructural investment on Iran’s economic growth. In this respect, the production function economic growth model has been expressed and infrastructural investment has been reviewed as an important infrastructure as an overall variable. Results:In order to identify the effect of the infrastructures on Iran’s economic growth, two variables have been used, i.e. physical infrastructures and Information and Communication Technology. In order to estimate the aforementioned model, the autoregressive disturbed lag method in the time span of 1983 to 2013. Conclusion: The findings of this research have shown that in this specific time period, the reviewed infrastructures including Information and Communication Technology and physical infrastructure have had a positive and significant impact on Iran’s economic growth.
The relationship between strategic human resource management and job performance with the role of knowledge management Sayyad Shirazi hospital staff Gorgan
Authors: Reyazi Neda , Aghaei Ali Akbar
Published: March 2022

The aim of this study was to investigate the relationship between strategic human resource management and job performance with the role of knowledge management is the hospital staff Sayyad Shirazi Gorgan. Methodology: The research method used descriptive, correlational survey research. The target population included all Sayyad Shirazi Gorgan hospital staff to 600 people. The sample is proportional to the number of people using Morgan table, 234 people were selected by simple random sampling. Results: The research data were collected by library and field methods and tools used standard questionnaires. Cronbach's reliability and validity of the method of using content approved have taken. In order to analyze the data, structural equation modeling using LISREL software has been used. Conclusion: The results show that the strategic management of human resources with job performance with the role of knowledge management There is a significant relationship between hospital staff Sayyad Shirazi Gorgan.
The Effect of Corporate Governance and Profit Management on Cost Stickiness in Listed Firms in Tehran Securities and Stock Exchange
Authors: Nazari Hosein
Published: March 2022

Good profit management increase and corporate governance reduce costs. Therefore, it seems reasonable to study their reciprocal and individual effects. Thus, this article tries to study the individual and reciprocal relationships of corporate governance and profit management on cost stickiness. Librarian method is used in this article to collect the needed data for research background and theoretical bases.Methodology: Thus, the needed data was collected by studying journals, books, and specialized websites. The needed data was collected from financial statements of the listed firms in Tehran Stock Exchange and website of Islamic studies and development research management. Statistical population of this research is all listed firms in Tehran stock Exchange since the spring of 2011 to the winter of 2017 for about 5 years. Results: This is 1056 firms whose sample volume was determined 200 by Cochran formula. Pearson inferential statistics and multivariate regression methods were used to analyze data. Conclusion: Results showed that profit management increase and corporate governance reduces cost stickiness.
Effective personal factors on capability from the staff point of view of training hospitals of Yazd Province
Authors: Armakan Seyed Ahmad
Published: March 2022

“Capability” as a motivational and hopefulness structure consists of strengthening the staff, nowadays known as a major element in the efficiency of organizations. Health – care organizations can access to capability of the staff; specially nurses with providing   resources, supports, opportunities and necessary information. The nurses’ capability in the organization is effective for higher productivity. Methodology: The present research is descriptive. The sample consists of 185 nursing staff of three training hospitals of Yazd. The tool of gathering data is a two-part questionnaire including demographic data and 39 researcher-made questions about personal and organizational factors which effect on personal capability from nurses’ point of view. And Likert scale was used to answer. Data were analyzed in descriptive comprehensive level by using “SPSS” software “22” version. Results: Results show the nurses’ attitude toward job proficiency is positive but their attitude about their real position at the organizational level is not. Meanwhile their attitude in terms of individual factors of under controlling environment barriers is negative but their attitude toward work importance that engage employee is positive. Conclusion: According to nurses’ point of view, their actual position and also the security and health of employee are not considered and nurses and their managers must step forward to identify the actual position and health. This research was carried out in 1394 with the aim of investigation of the factors affecting the capability of nurses from their views in the training hospitals of ShahidSadoughi Medical Science University of Yazd.
The effect of individual values of trust and acceptance of electronic services using structural equation modeling (Case Study: Customers Insurance branches in Tehran, Iran)
Authors: Vahidi Samaneh , Salehi Sadaghiani Jamshid
Published: March 2022

The aim of this study was to investigate the effect of individual values of trust and acceptance of electronic services using structural equation model among customers insurance branches in Tehran, Iran. Methodology:The research objective perspective, from the perspective of functional and descriptive correlational.At the beginning of the study hypotheses and research objectives and its necessity investigated and then according to the literature and history of the questionnaire was designed to confirm its validity by faculty and advisors been confirmed and to determine its reliability Cronbach's alpha that amount was used 88/0.Results:The sample size using Cochran was 384, the sample to insurance customers of Iran in Tehran are using randomly sampled between them was done and a survey questionnaire distributed among them was to analyze research data the partial least squares using the software were smart pls.Conclusion:Which ultimately results were obtained: perceived usefulness has a positive impact on the intended use, perceived usefulness, perceived ease of use on confidence and attitude is positive, and confidence in electronic services also has a positive impact on the intended use.
The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange
Authors: Tayebnia Elham , Rostami Vahab , Rezaei Gholamreza
Published: March 2022

The aim of present study is determining the of the effect of costumer consentration on Debt Capacity of the Listed Companies in Tehran Stock Exchange. Methodology: It had been use according to as several variable regression of panel datas, from the other hand for check theory and the main studing model, using logostic model because of binoring of variable regression. Results: In this study, one Original hypotheses is developed. Original hypothesis and187 companies were selected by systematic samplings for a period of 7 year (2010-2016) and appropriate refer to the financial statement and reports of the board of directors are collected. Conclusion: The results showed that Costoumer Consentration has a significant and negative impact on impaction debt capacity.
Studying the relationship between transformational leadership and job satisfaction among staff ofSocial Security Organization in West Azerbaijan Province, Iran
Authors: Arabi Firooz , Heidari Seyed Abbas , Bazaie Ghasem Ali
Published: March 2022

This research aimed to determine the relationship between transformational leadership and job satisfaction among the staff of Social Security Organization in West Azarbaijan ProvinceMethodology:The method for the research is descriptive-survey with an applied purpose because it is pursuing the improvement of the situation in Social Security Organization in West Azarbaijan Province. The statistical population of the research consists of 84 individuals considered as samples using official enumeration the people of the society. In analyzing the data, at descriptive level redundancy indices and column and pie charts were used, and at inferential level the Kolmogorov–Smirnov test was used to study the normality of the research variables distributionResults: Regarding the abnormality of the distribution of the research variables the Spearman's correlation test was used to test the research hypotheses and to examine the relationship between the elements of transformational leadership and job satisfaction of the staff.Conclusion:The research results show that there is a positive and significant relationship between transformational leadership and job satisfaction of the staff of Social Security Organization in West Azarbaijan. Among the aspects of the transformational leadership, the highest correlation coefficient (relation) characterizes the aspect of supportive and the lowest correlation coefficient (relation) characterizes the perspective aspect.
Investigating the role of the disclosure type in predicting the profitability of companies listed in the Tehran Stock Exchange
Authors: Naghi Nahrsulduz Arefe
Published: March 2022

In economics, inflation is a sustained increase in the general price level of goods and services in an economy over a period of time. When the price level rises, each unit of currency buys fewer goods and services; consequently, inflation reflects a reduction in the purchasing power per unit of money – a loss of real value in the medium of exchange and unit of account within the economy. A chief measure of price inflation is the inflation rate, the annualized percentage change in a general price index, usually the consumer price index, over time. The opposite of inflation is deflation. If economic growth matches the growth of the money supply, inflation should not occur when all else is equal. A large variety of factors can affect the rate of both. For example, investment in market production, infrastructure, education, and preventative health care can all grow an economy in greater amounts than the investment spending.Methodology:the current study is descriptive correlational research. Based on nature of data, it is considered among the qualitative studies. The study period is from 2009 to 2013. The population of study included all 487 companies listed in Tehran Stock Exchange.Results:According to the findings of regression test, it can be stated that indices of levels of disclosure type, total level disclosure (TINDEX) and voluntary disclosure considering the P-value smaller than 0.05 are significantly effective in determining the profit quality level of studies companies.Conclusion:it could be concluded that in the case of the companies studied in this study, appropriate disclosure information of would lead to the positive consequences such as reducing the asymmetry of information, reducing the uncertainty about the future performance of the company, reducing the cost of stock transactions, increasing liquidity, and enhancing the efficiency of the capital market.
The Determinants of Forward-Looking Information Disclosure in Tehran Stock Exchange
Authors: Mohammadi Davood , Jamali Amirhosein
Published: March 2022

Today's disclosure of information is not limited to financial information in the context of financial reports, but they often reveal a bunch of non-financial information to influence the decisions of users. In the accounting culture, disclosure is a generic term and is classified as one of the accounting principles that incorporates all financially important processes and affects all aspects of the financial information. The information published in the annual report can be derived from past information and future information. The classification of past (historical) information refers to past financial outcomes and future disclosure is a class of information that includes current and future projections.Methodology:For this purpose, the present study investigates the factors affecting the disclosure of information that predicts the future status of accepted companies in the Tehran Stock Exchange during the period of 2008-2014 For this research, 86 companies were surveyed during this period. In this regard, variables such as company size, financial leverage, profitability and type of audit were considered as factors influencing the disclosure of information that predicted future status. Multiple regression analysis was used for testing, and their significance was determined using t and F statistics.Results:Finally, it was found that corporate size, profitability, and type of audit had a positive impact on the disclosure of predictive future information, while financial leverage did not.Conclusion:Finally, it is suggested to balance the extent to which financial information is disclosed in terms of quality, to be balanced between the level of disclosure that would attract investors and restraining commercial rivals.
Identification and ranking of factors affecting investment in intellectual capital in educational institutions of North Khorasan Province by AHP method
Authors: Ebrahimi Fatemeh , Hosseini Mohammad Reza
Published: March 2022

The aim of this study was to identify and rank the factors influencing investment in intellectual capital in North Khorasan Province Education Department was using AHP.Methodology:The research method used descriptive, correlational respectively. The research data were collected by library and field methods and tools used were a questionnaire. The reliability and validity of the questionnaire using Cronbach's alpha was confirmed by content. The test data analysis using the software Expert Chykh AHP and Excel is used.Results:The results obtained show that The factor of investment development in intellectual capital with a relative weight of 0.513 was ranked first, and after that, the factor of maintaining investment in intellectual capital with a relative weight of 0.298 was in the second place and creating investment in intellectual capital with weight The relative 0.186 is ranked third.Conclusion:Finally, The findings of the research showed that the abilities, knowledge and skills in the first priority and the common conditions were in the top priority. The results show that among the three main components, human capital is at the top of the list, that is, more investment in this field should be made, and structural capital is placed in the top priority. Among all the identified indicators, abilities and knowledge in the first priority and the common conditions were the top priority.
Identification and ranking of effective factors on the use of information technology in subscribers of Golestan gas company using the AHP method
Authors: Khatiri Namani Morteza , Mehrabian Ahmad
Published: March 2022

The purpose of this study was to identify and rank the effective factors on the use of information technology in subscribers of Golestan gas company using the AHP method.Methodology:The research method used is descriptive and survey. The research data were collected using library and field method and the tools used were researcher-made questionnaire. Reliability and validity of the questionnaires have been approved. Also, for analyzing the data, the AHP model was used using Expert Choice and Excel software.Results:The results of the calculated analysis show that the results of the calculated analysis show that the organizational factors with the relative weight of 0.513 were ranked first and then human factors with a relative weight of 0.298 in the second rank and environmental factors with a relative weight of 0.186 in the third place Is important.Conclusion:Finally, in service organizations, due to the emergence of the phenomenon of information technology and attention to its knowledge, all of the critical factors of these organizations have been overshadowed, as the use of technology has been added as an existing requirement Has transformed the organization's function in the transfer of knowledge and information, and the concept of learning has evolved, and even managers in these organizations are familiar with how they are used, in order to make use of learning tools such as information technology and the Internet in their organizations. Provide. Information Technology in Golestan Gas Company as a Tool for Knowledge and Skills for Students' Readiness to Achieve Economic Development Goals.
Identification and ranking of effective factors on operational budgeting of Municipality of Golestan province
Authors: Naseri Hassan , Hosseini Mohammadreza
Published: March 2022

The purpose of this study was to identify and rank the factors affecting the operational budgeting of Municipality of Golestan province.Methodology:The research method used is a descriptive, survey-correlation type. The research data were collected by library and field method and the instrument used was a researcher-made questionnaire. The reliability of the questionnaire was confirmed by Cronbach's alpha method and the validity of the tool was confirmed by the content method. The AHP test was also used to analyze the data using Expert Choice and Excel software.Results:The results show that among all components of existing software tools with a relative weight of 0.182 in the first place, priority was given.Conclusion:Finally, according to the research, the ranking of factors affecting the operational budgeting of the Municipality of Golestan province requires planning and implementation at micro and macro levels.
Effect of reality-based management on the effectiveness of human resources in Alborz steel company
Authors: Rahmani Elham , Sabbaghian Ali
Published: March 2022

Alborz Steel Company to survive needs the reality-based management which analyze all opportunities and threats, strengths and weaknesses of organization. Due to the successes and importance of reality-based management in the event of providing the required background for the most effectiveness of human resources in this company, this research in purpose of determining the effect of reality-based management on the effectiveness of human resources in Alborz Company considered to collect and survey the ideas of the sample include 54 persons among managers and experts of Alborz Company with more than three years work experience.Methodology:Presented research can be counted as kind of descriptive survey researches in terms of grouping the researches based on data collection method. And also according to grouping the researches based on purpose, presented research is in group of applied research. Methods of collecting information are both library and field methods. For collecting the data related to the literature of subject and research background library studies were used. At field method questionnaire was used to collect data as the instrument. In section of data analyzing the data, the data had obtained from performing the questionnaires were analyzed in two descriptive and inferential sections using the SPSS software. In descriptive section the operation related to demographics information of people in sample was done through the SPSS software. Tables and charts include mean, frequency, cumulative percentage, and … also were used in that section. In inferential section, first the Kolmogorov-Smirnove test was used in order to survey the population distribution. Testing the research hypotheses were done by correlation and non-linear regression tests.Results:After collecting data and analyzing their findings, all minor hypotheses were accepted and also research main hypothesis were tested and accepted,so it can be said that: the reality-based management effects on effectiveness of human resources in Alborz Steel Company. Conclusion:Finally, it is suggested; giving any kind of financial reward or acting increases in salaries and wages of employees according to result of evaluation of employees' performance or observing expected behaviors during the specific period (preferably long time), and using the plans like "reward plan".
Investigating the relationship between the expertise and size of the audit committee by disclosing the intellectual capital of the companies admitted to the Tehran Stock Exchange
Authors: Heydari Rahim , Ayazi Samad
Published: March 2022

The purpose of this study was to investigate the relationship between the expertise and size of the audit committee and the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Results: The results showed that there is a significant relationship between the expertise and size of the audit committee with the disclosure of intellectual capital in the companies listed in Tehran Stock Exchange. Conclusion: Finally, it can be said that there is a positive and significant relationship between audit quality and disclosure of intellectual capital at 95% confidence level.Adams, M. 1997. Determinants of audit committee formation in the life insurance industry: New Zealand evidence. Journal of Business Research, 38 (2): 123-129.
Sharing and Analyzing Data to Reduce Insurance Fraud
Authors: Moradi Mohsen , Fateminejad Seyed Mohammad
Published: March 2022

Insurance fraud is a multi-billion-dollar problem. Fraudulent practices occur frequently and often repeatedly. Fraud can be detected and prevented if appropriate data is collected, analyzed and shared among insurance companies.Methodology:Appropriate decision support and analytics can be developed to routinize fraud detection. Creating these decision support capabilities involves addressing managerial, technological, and data ownership issues.This article examines these issues in the context of using new data sources and predictive analytics to both reduce insurance fraud and improve customer service. Results:Evidence suggests that appropriate sharing of proprietary company data among industry participants and combining that data with external data, including social media and credit history data, can provide advanced data-driven decision support.Conclusion:Cooperative development and deployment of predictive analytics and decision support should reduce insurance costs while improving claims service. A process model is developed to encourage discussion and innovation in fraud detection and reduction..
The relationship between working capital management and criterions for value-based performance of the companies listed in Tehran Stock Exchange
Authors: Sousaraie Fatemeh , Didehkhani Hosein
Published: March 2022

This study aims at exploring relationship between Working Capital Management with criterions for value-based performance.Methodology: Therefore, the information of 107 companies listed in Tehran Stock Exchange between 2007-2011 was studied and the effect of various variables for Working Capital Management (including Days Sales Outstanding, Days Sales of Inventory, Days Payable Outstanding, and Cash ConversionCycle) on criterions for value-based performance (including Economic Value-Added (EVA), Market Value-Added (MVA), and Q Tobin index) was tested through employing 3 hypotheses and 9 sub-hypotheses all along with the main research question. Results: Test of hypothesis was carried out by multiple regression analysis byEstimatedgeneralized least square (EGLS). Conclusion: Findings of the study show that the increase of Days Sales Outstanding results in the increase of both Economic Value-Added (EVA) and Market Value-Added (MVA), and the increase of Days Sales of Inventory also results in the decrease of criterion for value-based performance of both Economic Value-Added (EVA) and Market Value-Added (MVA).
The relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange
Authors: Kami Aiob , Khamaki Ali
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. This study examines the relationship between corporate governance and value-added companies listed on the Tehran Stock Exchange.Methodology: The research methodology was descriptive, correlational survey sample included a total of 94 listed companies in Tehran Stock Exchange company and the sampling study was a systematic elimination. 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.Results: The results showed that the duality Director and economic value of companies listed on Tehran Stock Exchange there is a significant relationship. The concentration of ownership and economic value of companies listed on Tehran Stock Exchange there is no significant relationship. Conclusion: Between managerial ownership and economic value of companies listed on the Tehran Stock Exchange there is a significant relationship.
The effect of expectations distance from the responsibility attitude of auditing report by the credit experts and lack of repayment of granted facilities in the branches of Iran’s Keshavarzi Bank
Authors: Ebrahimipour Farasangi Saeid , Taebi Noghondari Amirhossein
Published: March 2022

In this research, it has been tried that the relation between the expectations distance from the attitude of auditing report responsibility by the credit experts and lack of repayment of granted facilities in the branches of Iran's Keshavarzi Bank to be studied. Methodology: With regard to this issue that the fundamental aim of Keshavarzi Bank is to supply the capital needed for development and constancy of agriculture section, the cheapest and most reliable source of supplying the financial needs is to collect the receivables namely the bank's demand from customers which is one of the important criteria in improvement of management performance too. One of the factors which is considered at the time of deciding for granting the facilities, is the auditing report of facilities demanders. The difference between the society's attitude to the independent auditors' responsibility and whatever that auditors do currently, causes to create the expectations distance from auditing report. In the event that this expectation distance of credit experts and authorities is more than the expected extent, it will be effective on lack of re-payment of granted facilities.Results: The findings of this survey research are according to the results gained from collecting 250 questionnaires from deciders and authorities of credits payment in the bank system. In this same line, we have tried to assess this relation by applying the statistics and information collected in time span of 2015. In this research, the linear regression at the level of 95% has been used. With regard to the gained results, it was specified that with increase of expectations distance from the responsibility attitude of auditing report by credit experts, lack of re-payment of granted facilities is increased which indicates the existence of direct relation between these two variables. Conclusion: Therefore, for promotion and improvement of profitability, the banks' managers should consider the components and dimensions of auditing report and the compilers of bank standards should have more regard to the concept of auditing report in the conceptual frame and propose it in more colorful form.
Intellectual Capital Criteria and Creativity of corporate administration
Authors: Heydari Amir
Published: March 2022

Enterprises are facing new challenges to sustain and establish ourselves that out of this challenge will require more attention to developing and strengthening the skills and capabilities of internal. This work through the basics of organizational knowledge and intellectual capital are that organizations use to achieve better performance in the world of business. Methodology: The aim of this study was to investigate the impact of intellectual capital and its components, namely human capital, customer capital structure of venture capital on staff innovation and determination of the relative amounts of each dimension in anticipation of organizational innovation in the organization's tax affairs and Finance.Results:The results showed that capital structure has impact on innovation employees in Yazd Tax Affairs. Conclusion: Continued it became clear that relational capital effect on innovation employees Yazd Tax Affairs.
A Review of Factors Affecting Human Resource Efficiency
Authors: Chelladavan Abbas , Heydari Mohammad
Published: March 2022

The improvement of management functions and procedures of human resources in public sector is a continuous and constantly evolving process. From the public officials the citizens and society require effective work in providing public services to the population. In comparison with the private sector, a lower efficiency in public sector is still noticeable in the world. The efficiency of state and municipal authorities depends not only on the education, competence and abilities of public officials. The efficiency of human resources motivation system has a significant impact on the effectiveness of state and municipal authorities. Methodology: For the purposeful work results of the administration offices of human resources, it is important to analyze not only the existing functions and procedures, but also to investigate the factors that affect the motivation of human resources in performing the functions and procedures effectively. Results: The purpose of this article is to perform the motivation factors analysis of human resources in order to enhance the effectiveness of existing administrative functions and procedures. Conclusion: For the realization of the intended purpose, a methodological triangulation is applied: the analysis of scientific literature, comparative and systematic analysis, synthesis and qualitative research methods, analysis of documents.
The Relationship between Quality of Work Life and Spiritual Intelligence in the Department of Welfare of Golestan Province
Authors: Tahmasbi Yasavoli Khadijeh
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 Golestan Province. Methodology: The research methodology was descriptive, correlational research is survey. The target population included all employees of the Department of Social Welfare city Golestan Province 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 Golestan Province. The research methodology was descriptive, correlational research is survey. The target population included all employees of the Department of Social Welfare city Golestan Province dome 57 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. 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 used Is. Conclusion: The results show that, between the quality of work life and spiritual intelligence in Golestan Province there is a significant welfare organization.
Investigating the relationship between independence and expertise of the Audit Committee manager with disclosure of intellectual capital of companies accepted in Tehran Stock Exchange
Authors: Heydari Rahim , Ayazi Samad
Published: March 2022

The purpose of this study was to investigate the relationship between independence and specialty of the director of the audit committee with the disclosure of intellectual capital of the companies admitted to the Tehran Stock Exchange. Methodology: The research method used is a descriptive correlational survey. The statistical sample of this study included 80 companies participated in the Tehran Stock Exchange and the method of systematic sampling was systematic. Results: The research data were collected in two ways: library and facsimile, and the tools used in T-Shirzad software and Comprehensive Information Bank of Tehran Stock Exchange. Also, for data analysis, data integration method using Eviews software has been used. Conclusion: The results showed that there is a significant relationship between independence and expertise of the director of the audit committee with the disclosure of intellectual capital in the companies admitted to Tehran Stock Exchange.
A Review of Ecommerce Competitive Advantages in International Trade
Authors: Rahimzadeh Fahimeh , Heydari Mohammad
Published: March 2022

Since the commencement of the internet revolution, many organizations have attempted to seize and utilize the opportunities it offers. Methodology: The internet market has become a commonplace business and contributes to nearly 30% of the global GDP. Even though there are geographical disparities in the utilization of ecommerce, the role and benefits of electronic commerce in economic activity and in trade across the globe is quantitatively and qualitatively substantial. Results: In this paper, the objective is to critically review, the electronic commerce in international trade in emerging economies. Conclusion: We specifically investigate the influence of ecommerce on the international global consumer by critically reflecting on its advantages and disadvantages.