bluuebunny/crossref_metadata_2025_split huggingface dataset:
Study the Effect of Operating Cash Flow on the Time Structure of Debts
Authors: Mahmoud Aghdam Parviz , Mohammadzadeh Amir 
Published: March 2022

Capital structure is one of the most important topics in any company. Choose an appropriate capital structure is one of the important issues in determining the value of each company and this structure is composition of financing the company. Methodology: In this study, we investigate the effect of operating cash flow on time structure of debts in listed companies in Tehran Stock Exchange within 2006 to 2013. The number of observations in this research are 98 companies. Research data have been collected using informational banks of Stock Exchange and companies and the hypotheses have been tested using OLS method. Results: Given the results of study, there is a significant relationship between operating cash flow and time maturity of debts. Conclusion: Debts and equity are structural components of capital. Type of debt used in the company will be effective on the company's risk ratio. Some of the companies have used the current debts in financing and financial risk of them will be increased naturally and some are more willing to Non-Current debts.
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.
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.
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 Necessities of an Electronic Government in the Third Millennium with an Emphasis on Iran
Authors: Mehrara Asadollah , Mazidi Alireza , Zareian Baghgah Fazel 
Published: March 2022

Objective: This study is aimed at investigating the frameworks and executive rules for the country’s E-government, the obstacles on establishment of a digital government for providing comfort and for the citizens, the initial preparation for the communication infrastructures, including internet band width, local software, electronic equipment, structural changes in organization, crisis management and acceptance of changes by governmental managers and staff, creating the culture and codes of electronic citizenship providing necessary training and education about this phenomenon. Methodology: What is important is that an implementation of Electronic Government reduces the distance between people and government and people themselves will be part of the government. Results: Upon establishing such a government, a strong mutual link will be created between people and governors. Also, the government could move forward to its ultimate goal of downsizing and privatization and the cost of using online services will be significantly reduced. Conclusion: The crucial concerns in this respect are: creating necessary infrastructures, developing of a more administrative and executive culture among governmental managers, providing necessary educations and training for people, and reducing the cost of web-based services.
The Impact of Empirical Marketing on Customer emotions of Foreign Sports Brands selected in Tasikmalaya
Authors: Purwandari Diana , - Mahruzal , Fitri Aidilla , - Farida 
Published: March 2022

Introduction & Objective: Nowadays, brands are seeking to retain and attract customers and inevitably offer products to them and use methods that increase their satisfaction. On the other hand, the topic of customer emotions is considered the interested topics of researchers because it can be the factors that may have an impact on sales. According to the newness of the empirical marketing and the lack of sufficient research in this field in Indonesia especially in the field of sports marketing and in order to fill the existing gap, the purpose of the present study is to evaluate empirical marketing on customer emotions and satisfaction of foreign sports brands selected In Tasikmalaya. Methodology: The research population is customers of sport brands in Tasikmalaya and the statistical sample was the customers of four selected brands, Nike, Adidas, Reebok and Puma. Sample numbers 349 were calculated using software and sample size was obtained. Random sampling and research tool were standard questionnaire of Tsaur 2007 and data processing has been performed through PLS software. SPSS22 was used in the descriptive statistic section. Discussion & Conclusion: The results showed that empirical marketing structure affected emotions variable as well as emotions structure affected satisfaction variable at 99% confidence level. So, emotions are one of the cases that accompanied with customer satisfaction in empirical marketing and managers need to take a deeper look at the emotions.
The impact of resistance economic policies on the reduction of cases that have been rejected and the tax gap in Businesses
Authors: Mokhtari Ardakan Ali Reza , Moin Aldin Mahmoud , Taftiyan Akram 
Published: March 2022

Objective: In spite of the challenges, and if the resistance econometric model is formed based on capacity internal, will be the launch pad for post-challenge. Taxes as a major source of government revenue based on internal capacity, the strength of the economy plays an important role. Methodology: This study examines the impact of policies issued by the leader of the resistance economy's level of tax compliance. Research time period 2010 - 2013. Results: The research in nature and method was descriptive and in terms of the purpose is the application. Methods of collecting data in this research library. To collect data in this study, the information contained in the financial statements of companies surveyed is essential. Conclusion: The results showed that, in other words the level of tax compliance increased.
Promoting innovation and application of Internet of Things in an organization; Case Study from Petrochemical Commercial Company (PCC)
Authors: Vaezi Elham Sadat , Ehtesham Rasi Reza 
Published: March 2022

Objective: The purpose of the study was to investigate factors promoting innovation and application of internet of things (IOT) in Petrochemical Commercial Company (PCC) which was as an organization in which massive various data is daily exchanged and processed. Methodology: Information professionals, information system technologists and queuing functions that normally consume big data and technological resources were involved in the process of data collection using structured questionnaire and content analysis. Results: The results of this study showed that the software development, potential opportunities and capabilities, specific features of IOT, auxiliary technologies, effective technologies and management strategies have tremendous impact on internet of things. Conclusion: Moreover, fitting test showed that the research model has properly fitted the collected data; however, this study suffered from some limitations which were basically beyond the control of the research.
The Future of Economic and Financial Research in the Maritime Transportation Industry in Iran
Authors: Sepidoust Habib ol-Rahman , Hossein Bor Mohammad Aslam 
Published: March 2022

Objective: Considering the existing potential and taking into account the capacities provided by Article 44 of the Constitution, it is possible to create appropriate impacts and developments in this section, thus creating employment and added value and hence gross domestic product. Methodology: Marine is one of the main ways to increase gross national product in a country. Maritime transport has the largest share in the movement of goods imported and exported in each country. To this end, this paper will focus on the performance of a section with emphasis on privatization. This paper is designed to bridge the gap between two transportation and engineering sciences so that the capabilities available in collaboration between these two sectors can be used to improve the economic situation of this section is presented. Results: By examining the financial impact of this industry, we can take a major step towards privatization in this sector With the possible reduction of sanctions, it can be exploited through the potential created by Investing more and, as a result of increasing competitive ability, has gained more market share in the future so that it would be possible to expect higher levels of earnings and thus improve employment and value added in this sector. Conclusion: the As stated, the purpose of this paper was to create a moon's vision and a new approach to economic analysis in the transportation industry. In this article, after analyzing the overall financial and economic status of the maritime transport system in the world and in the country, Analysis was made.
The Relationship between earnings quality and financing approach
Authors: Ahmad Israr , Fitri Aidilla , - Farida 
Published: March 2022

The purpose of this study is to investigate the relationship between earnings quality and financing approach. In this study, target financial leverage surplus is as independent variables and earnings quality, financing through stocks, financing through debt as dependent variables and company size, growth opportunities of company and systematic risk are as control variables. The statistical population of the present study is companies active in Jakarta Stock Exchange according to the subject and its application. In this study, 90 companies were selected. The data of this study were collected annually using information from companies listed in Jakarta Stock Exchange from the beginning of 2014 to the end of 2016 and the results of hypotheses' test were presented. In this study, multivariate regression analysis with panel data with fixed effects was used to investigate the hypotheses. The results show that there is no significant relationship between leverage companies with high earning quality and equity financing and financing through stocks and there is no significant relationship between non-leverage companies with low earning quality and financing through stocks.
The effect of the ratio of lending to deposits with capital adequacy ratio the banks listed on the stock market in Iran
Authors: Pourjafar Devin Sorosh , Farman Ara Omid , Jafari Mahbobe 
Published: March 2022

Objective: Capital is one of important and essential factors in evaluating healthy and sustainability in banking system and in order that adequate capital basis can address wide range of risking which every bank faces. Methodology: A brief review of banking theory implies empirically that all different aspects of banking organization were influenced by available capital and expected possible return directly or indirectly. Capital operates as a shield against decreasing of asset value or increasing bank debts. The relation between capital adequacy and banking and also economic factors has a considerable importance. A plenty of universities and financial institution have tried to identify the main factor of determining capital adequate ratio.in this term, in recent studies these questions have been issued to determine as is there any positive and meaning relation between fund ratio to depositing on legitimate banking capital adequacy in Tehran commercial paper and Iranian over the counter OTC)? And also any positive or meaning relation between banking asset return on capital adequacy ratio in commercial paper exchange market? Therefore in terms of finding a solution for issued matter, some assumptions were implied based on determined relations. Results: Considering static population was included all acceptable bank in exchange market in during of 1388 to 1392 and any sampling haven’t been determined. So 15 acceptable bank were selected as a sample in this article.it is better to mention a cross multi – factors model was designed to be examined codified assumption by using synthetic data. Conclusion: And achievable results shows there aren’t any positive or meaning relation between paid fund on depositing and acceptable banking capital adequacy in Tehran exchange commercial paper and OTC.
Investigating the Relationships between the Partners' Selection Criteria in Inter Organizational Strategic Cooperation in the It Industry of Iran
Authors: Jahanshad S. , Vedadi A. 
Published: March 2022

Objective: Today, inter-organizational cooperation such as strategic partnerships and joint ventures are among the most important business management tools to improve the competitiveness of organizations, especially in complex and chaotic environments. Methodology: This study aimed to determine the relationships between partners' selection criteria in inter-organizational strategic cooperation in the IT industry of Iran. The study sample is IT managers and experts of Tehran. Research made questionnaire was used for data collection and using the Delphi technique and fuzzy DEMATEL, data were analyzed; the research findings show that partners having criterion of complementary resources, partners having criterion of specific advantages in the activity field and tangible assets having criterion such as intangible assets are the main criteria. Results: The technology and innovation ability having criterion in the joint venture field, having the good market share in the industry, having the work experience in the field of partners activity, having the special technical capabilities and a willingness to share their expertise are the core criterion. Similarity criterion of cooperation companies in terms of big and having criterion of distribution channels is also the independent criteria. Conclusion: The research results showed that having special technical capabilities that help partners, have a particular importance for organizations that tend to have inter-organizational cooperation. Therefore, it is recommended that organizations that lack these important factors or are in low level strengthen their technical capabilities to be able to have inter-organizational cooperation with influential organizations.
The investigation of the relation between ergonomics level and the quality of giving services based on servqual Model
Authors: Seydhoseini Shamsosadat , Fathi Lahali Fahime , Susaraie Amir Hassan 
Published: March 2022

Objective: The present study was aimed to investigate the relation between ergonomics level and the quality of giving services to the users in water and waste water Co. Methodology: This research is applied in terms of objective and from the view of method is descriptive-survey research. The sample population is the staffs of water and waste water Co. (the subject of Ergonomics) and the users of the company (the subject of services quality). 171 samples were selected randomly for ergonomics subject and 384 samples for service quality. Data collection tool was questionnaire and Ergonomic questionnaire was divided into administrative and technical questionnaires. From the view of the staffs, services quality questionnaire of Servqual model was distributed. Results: To determine the correlation between the variables, Spearman correlation coefficient was used. The results of the research indicated the lack of relation between ergonomics level and the quality of giving services in water and water waste company. Conclusion: Theoretical inference of the research was that observing ergonomic principles increases services quality and theoretically, if an employee is not comfortable in this duties, it is possible not to do the work correctly or a person who is tired in work place, some problems such as low precision during work, less physical and mental performance speed and considerable mistakes in his reports are created.
The Impact of Loans to Deposit Ratio (LTD) and Return on Assets (ROA) on the Capital Adequacy Ratio of the Tehran Stock Exchange and OTC
Authors: Pourjafar Devin Sorosh , Farman Ara Omid , Jafari Mahbobe 
Published: March 2022

Objective: Capital is one of important and essential factors in evaluating healthy and sustainability in banking system and in order that adequate capital basis can address wide range of risking which every bank faces. Methodology: A brief review of banking theory implies empirically that all different aspects of banking organization were influenced by available capital and expected possible return directly or indirectly. Capital operates as a shield against decreasing of asset value or increasing bank debts. The relation between capital adequacy and banking and also economic factors has a considerable importance. A plenty of universities and financial institution have tried to identify the main factor of determining capital adequate ratio.in this term, in recent studies these questions have been issued to determine as is there any positive and meaning relation between fund ratio to depositing on legitimate banking capital adequacy in Tehran commercial paper and Iranian over the counter (OTC)? And also any positive or meaning relation between banking asset return on capital adequacy ratio in commercial paper exchange market? Therefore in terms of finding a solution for issued matter, some assumptions were implied based on determined relations. Results: Considering static population was included all acceptable bank in exchange market in during of 1388 to 1392 and any sampling haven’t been determined. So 15 acceptable bank were selected as a sample in this article.it is better to mention a cross multi – factors model was designed to be examined codified assumption by using synthetic data. And achievable results shows there aren’t any positive or meaning relation between paid fund on depositing and acceptable banking capital adequacy in Tehran exchange commercial paper and OTC. Conclusion: And the observable result also showed that there are positive and direct relation between asset return and acceptable banks capital adequacy in exchange commercial paper market and OTC.
Investigating the relationship between earnings management, information disclosure and information asymmetry in the listed companies in Tehran Stock Exchange
Authors: Maleki Mehr Ali 
Published: March 2022

Objective: Today's companies’ competitive environment in order to attract market capital is forcing managers to provide managed financial statements and this is the cause of information asymmetry in the companies. Methodology: On the other hand, the disclosure of profit, which takes place as a result the type of attitude and estimating managers, corporate profits and is done in order to attract resources, somehow is led to the creation of asymmetry in the companies information. In this study was to investigating the relationship between these factors with the companies’ information asymmetry in a different approach by using the spearman correlation coefficient. Results: The results showed that the both factors of disclose and earnings management have had a significant relationship with the companies’ information asymmetry. Conclusion: According to the results, it is evident that there is a significant linear correlation between the level of disclosure, earnings management and information asymmetry. According to the estimated correlations observed that the level of disclosure, there is a significant inverse linear relationship in the error level 0.05 with earnings management and information asymmetry, while the relationship between earnings management and information asymmetry at this level has a direct and significant error.