M. Molavvani; A. Esfandyari Moghaddam; M. Hasanzadeh; B. Bayat; H. Dezfoulian
Innovation and Technology
M. Shafati; M.R. Abdoli; H. Valian
Abstract
We cannot prove our claims by referring to directly experienced perceptions, quotations, or historical documents, including in audits whose main feature is the exercise of professional judgment. Judgment must be supported by strong reasoning to be considered more valuable. In this study, we introduce ...
Read More
We cannot prove our claims by referring to directly experienced perceptions, quotations, or historical documents, including in audits whose main feature is the exercise of professional judgment. Judgment must be supported by strong reasoning to be considered more valuable. In this study, we introduce the factors that can improve the argument. The research methodology, which was conducted over a one-year period from February 2019 to February 2020, is mixed. In this study, with the help of 13 experts in the field of auditing, accounting and finance, with the help of Delphi method, 24 factors affecting the argument in 3 Delphi repetitions have been calculated. Also, the content validity ratio) CVR (and content validity index) is CVI (validation validation). Then, with the help of comprehensive fuzzy interpretive structural modeling method, the factors are modeled at 11 levels. It has been collected in which the discrepancy rate of 0.0024 has been reported. In the lowest level of the comprehensive structural model of comprehensive interpretation, the auditor's intelligence and experience, auditing and accounting standards and audit instructions are considered as influential factors and are at the highest level of the model. The comprehensive inclusive interpretive structure obtained enables the defense and non-bias of the text, as well as the auditor's skepticism and independence. Adequacy and transparency in information have been extracted as linking factors, which shows that the emphasis of auditors and managers on these factors can improve the strength of the auditor's reasoning. Finally, with the help of experts and research background, why the relationship and interpretation of these relationships in the model. The final count is specified.
Innovation and Technology
A. Yousefi; M. Homayounfar; A. Pagheh; A. Akhavanfar
Abstract
This paper tries to investigate the effect of green supply chain dimensions on customer satisfaction of dairy products with regard to the moderating role of the company's competitiveness. The purpose of this article is to investigate the effect of green supply chain dimensions on customer satisfaction ...
Read More
This paper tries to investigate the effect of green supply chain dimensions on customer satisfaction of dairy products with regard to the moderating role of the company's competitiveness. The purpose of this article is to investigate the effect of green supply chain dimensions on customer satisfaction of dairy products with regard to the moderating role of the company's competitiveness. The method used is descriptive-correlation with the survey method in terms of data collection and is applied in terms of purpose. The Likert five-point scale was used to convert qualitative information into quantitative information. The data collection tool is a questionnaire. SmartPLS3 software was used to test the hypotheses. The population of the study is 695 brands of companies engaged in the production of dairy products, of which 484 companies have received licenses from the Ministry of Mining Industry and Trade and 211 companies from the Ministry of Jihad Agriculture and have a total of 2352 branches in the country. SPSS Sample Power sampling software was used to determine the optimal sample size. The minimum sample size was estimated at 298 companies and 305 companies were surveyed for more assurance. The results show that internal green actions and external green participation have the greatest impact on green innovation. However, the modification effect of the company's competitiveness was not confirmed, innovation, performance and green entrepreneurship also affect customer satisfaction.
Innovation and Technology
P. Tolouei; F. Babaei Samiromi; R. Arjmandi; A.M. Amir Hesam Hassani; R. Azizinejad
Abstract
What is being discussed today in the world of city management is the resilience of cities, which is very important because it can easily affect the life and durability of a city. Therefore, it is necessary to provide the basis for quality management of cities for future generations, following the increase ...
Read More
What is being discussed today in the world of city management is the resilience of cities, which is very important because it can easily affect the life and durability of a city. Therefore, it is necessary to provide the basis for quality management of cities for future generations, following the increase in the capacity and capacity of urban settlements and their resilience. This research has been done with the aim of designing a resilience model with a value creation approach in urban management. The present study is applied in terms of purpose and qualitative in terms of data collection. In this study, the statistical population of university experts and municipal managers in the field of urban management in Tehran were considered. Snowball method was used to select the sample in the qualitative stage. The validity of the content of the questionnaire was confirmed by professors, experts and thinkers. The results show that four economic, social, institutional and physical-spatial factors play an effective role. It is suggested that the dimensions of the model's structure be investigated as a moderating factor in organizations and the effect of changes in physical-spatial environment on the resilience management model in other organizations be measured and compared with the present study. From previous research and documentary studies, a suitable basic framework for this research should be created.
Innovation and Technology
A. Hosseinpour; M. Ranjbar; J. Asadnia; F. Ahmadi
Abstract
Behavioral and psychological factors, such as power, agency costs, profit management, and myopic behavior of managers can affect information transparency and cause significant changes. Evidence, on the other hand, suggests that investors determine the value of stocks under the influence of judgments ...
Read More
Behavioral and psychological factors, such as power, agency costs, profit management, and myopic behavior of managers can affect information transparency and cause significant changes. Evidence, on the other hand, suggests that investors determine the value of stocks under the influence of judgments based on mental imagery, unscientific information, and the psychological and emotional conditions of the stock exchange. However, investors can be present in this market relying on information transparency. Therefore, considering the importance of these relations for market, the present study is an attempt to investigate the effect of managers' ethical and behavioral characteristics on investors’ sentiments in companies listed on the Tehran Stock Exchange. For this purpose, hypotheses are developed and data of Companies listed on Tehran Stock Exchange during 2009 to 2018 are analyzed. The statistical population of the study includes 150 companies, selected by systematic elimination. The regression model of the research is tested using panel data method with integrated effects approach. The results show that with regard to the effect of managers’ ethical and behavioral characteristics, optimism, short-sightedness, agency behavior, and profit management intensify investors' sentiment and have a positive and significant effect on it by reducing transparency in firms’ decision-making environment. Moreover, the results confirm that the managerial power index, which reflects manager's authoritative behavior, has no significant effect on investors' sentiment.
Innovation and Technology
M. Forouzanmehr; M. Hosseini Shakib; S. Shavvalpour; A. Khamseh
Abstract
Innovation capacity is a concept that, under the influence of various factors, plays an important role in increasing the probability of success of the innovation process. The purpose of this paper is to investigate the effect of innovation capacity on innovative performance in start-ups in Fintech, emphasizing ...
Read More
Innovation capacity is a concept that, under the influence of various factors, plays an important role in increasing the probability of success of the innovation process. The purpose of this paper is to investigate the effect of innovation capacity on innovative performance in start-ups in Fintech, emphasizing the role of absorptive capacity and learning capability. The present paper based on a deductive approach that has analyzed this issue by using structural equation modelling method. The statistical population consists of individuals in 48 member companies of the Iranian FinTech Startup Business Association, based on which the number was 279, and the sample size was 160 using IBM Sample Power software. The results showed that innovation capacity has a positive and significant effect on innovative performance. Also, while learning ability has affected both dimensions of absorptive capacity only realized absorptive capacity had a positive and significant effect on innovative performance and innovation capacity.
