فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 50 (زمستان 1399)

Manpower is one of the most important sources of production and basic capital of the organization. Management strategy, ie reward, contributes to the excellence of the performance of these forces and plays an effective role in attracting and retaining them in organizations. It will have a more effective performance. In this dissertation, an attempt has been made to examine the Effect of CEO Pay Ratios on the Firm Performance mediated by Employee Satisfication in companies listed on the Tehran Stock Exchange (TSE). After designing the variables evaluation indicators, trading information conducted during the five-year research period from 1393 to 1397 From the Stock Exchange Organization and the software of Rahvard novin and Codal site was collected. The statistical sample consists of 223 companies that have been selected by the systematic removal method that were 1115 company – year overall. In this research, linear regression and correlation have been used to investigate the research hypotheses. Eviews software has been used to analyze the data and test the research hypotheses. What can be stated in the general conclusion of the research hypotheses test is that the CEO pay ratios affect the performance of the company, but employee satisfaction does not affect the firm performance, nor does it affect the relationship between CEO pay ratios and firm performance. The results achieved in this study corresponded to the documents mentioned in the theoretical framework and financial literature.

The subject of this research is Investigating the Mediation of Information Literacy among Employees in the Relationship between Managers Communication Skills and ICT Reception of Yasuj University of Medical Sciences Staff. The research method is descriptive-analytical and in terms of applied purpose. The statistical population of the research is all employees of Yasouj University of Medical Sciences, whose number is 120. In order to test the hypothesis, 95 of them were selected by Cochran formula using simple random sampling method and They were asked to complete a questionnaire including the Barton Communication Skills Questionnaire, Jay. E (1990), a researcher-made information literacy questionnaire, and a Sheikh Sha'aie and Oluwi Information Technology Admission Questionnaire (2007). To analyze and test the hypothesis of the research, descriptive and inferential statistics were used in Spss and Amos software. Data analysis showed that: The communication skills of managers through the mediator variable of information literacy have a significant relationship with the adoption of information technology by employees of Yasouj University of Medical Sciences. In addition, there is a significant relationship between communication skills of managers and ICT acceptance among Yasouj University of Medical Sciences staff members, and there is a significant relationship between managers' communication skills and information literacy among Yasuj University of Medical Sciences staff. Also, there is a significant relationship between employees' information literacy and ICT acceptance among employees of Yasouj University of Medical Sciences.

Professional ethics is one of the new branches of ethics that tries to answer various professional ethical issues. The principles of professional ethics have high burdens and values, the observance of which plays a role in organizations and social norms. Also, observing professional ethics increases the ability of organizations in business by creating an organizational commitment of responsibility and reduces the costs of society and the organization. Therefore, the purpose of this study is to investigate the relationship between professional ethics and organizational responsibility and commitment of employees. The research method is applied in terms of purpose and descriptive-correlational research. The statistical population includes 40 employees of Apadana Negin Qeshm Company who due to the limited number of the population, the entire statistical population was selected as the final sample of the study. The data collection tool is a questionnaire and the method of data analysis is through Pearson correlation test. The findings of our study show that the observance of professional ethics, respect for others, empathy with others and respect for values and Social norms have a significant relationship with organizational commitment. But the component of responsibility has no significant relationship with organizational commitment.

Nowadays knowledge-based economy, considering the role of intellectual capital in creating and increasing organizational value and the placement of intellectual capital index in the development indicators of many countries, the success of an organization depends on its ability to manage this valuable resource. The need to identify and measure intellectual capital becomes more apparent. The purpose of this study is to investigate the intellectual capital and its components on the financial performance of a car company. The statistical population includes the specialists and experts of the company under study and the method of descriptive and inferential research based on the applied purpose. The research data collection tool included a standard Bounties questionnaire. Validity and reliability of the designedquestionnaire were 81/6 and 91/5 respectively, therefore; the validity and reliability of questioner were confirmed. In this study, first the components of intellectual capital including human capital, structural capital and communication capital were measured and then their effect on financial performance was analyzed using correlation tests and regression analysis. At the trust ship level of 95% findings show intellectual capital has a positive impact on financial performance.

This study examines the relationship between profitability on disclosure of human intellectual capital, structural intellectual capital, communicative intellectual capital and finally on intellectual capital disclosure. The components of intellectual capital disclosure include 61 components such as 22 components of human capital disclosure, 18 components of structural capital disclosure and 21 components of communication capital disclosure. In this study, the content analysis method was referred to the reports of the corporate board of directors, and scores were assigned to each of the components based on zero and one. Obviously, the zero score indicates the non-disclosure of each component and the score of one represents the disclosure of the relevant component in the board reports. The tools used for data collection include observation, statistical tests, databases, Ives software, and Excel software. The research location of the companies listed in the Tehran Stock Exchange and the research timeframe will be 5 years for the period 2014-2017 for 78 companies. The findings of this study led to the acceptance and meaningful relationship of all hypotheses except the second hypothesis, the lack of meaningful relationship of profitability on the disclosure of structural intellectual capital.

The purpose of this study is to examine the effect of dividend policy on stock exchanges in companies. Dividend dividends are derived from dividend payable on net profit. In addition to the above variable (volume of transactions), the relationship between size, profitability and growth opportunities has also been examined and tested with dividend profits. The period of this research has been from 1392 to 1397, which according to the limitations applied in the selection of statistical society and the sample of 144 companies were selected to test the hypotheses. The purpose of this study is to apply the data and to collect the data from the semi-experimental research. The results of the research after the standard class squeeze assumptions test and the testing of the combination model showed that there was a significant relationship between the volume of transactions, profitability and growth opportunities with the amount of profit, and the size of the company with a dividend percentage There is no meaningful relationship.

The purpose of this study is to investigate the relationship between corporate social responsibility stakeholder theory and financial performance, of companies admitted to the Tehran Stock Exchange. Data and data collection was done in was done by library studies. With the formation of the issue of ownership from management and the emergence of conflicts of interest between owners and managers، evaluating the performance of companies and managers became topics of interest to various groups such as creditor's، government and even managers. in this regard، several studies have examined the factors affecting the theory of stakeholders and social responsibility and financial performance of companies because stakeholders and corporate social responsibility may have a favorable effect on the financial performance of companies in the long run. therefore the results show that there is a positive and significant relationship between stakeholder theory ،corporate social responsibility and financial performance.

At present, the course of global developments has put entrepreneurs at the forefront of technological development and economic development. The successful experience of most developed countries as well as some developing countries in overcoming economic crises due to the development of entrepreneurship in those countries, has led other countries to pay special attention to entrepreneurship, entrepreneurs and the formation of innovative businesses. Entrepreneurship is related to various factors, and perhaps the most important of these factors is organizational culture. Therefore, the present study examines the relationship between the components of organizational culture and organizational entrepreneurship, which in terms of purpose, is a type of applied research and in terms of method, is a type of descriptive research. For this purpose, two separate questionnaires were used. Likert fivechoice spectrum has been used in compiling questionnaires. The statistical population studied in the present study consists of education staff of Nikshahr city and other covered areas, which according to the obtained statistics is 68 people. The results show that there is a significant relationship between the components of organizational culture from the perspective of Cameron and Quinn and organizational entrepreneurship.

The purpose of this study is to investigate the effect of CEO power on disclosure of social responsibility with emphasis on the moderating effect of the board structure. The statistical sample consists of 86 companies during the years 1392 to 1397. The statistical population of the present study includes companies listed on the Tehran Stock Exchange. The method of the present research is quasiexperimental and post-event research in the field of accounting and in terms of the nature of implementation, the present research is applied. Data analysis was performed based on the generalized least squares method using Ives software version 10. The results of the first hypothesis of the research indicate that there is a significant relationship between CEO power and corporate social responsibility. Also, the result obtained from the second hypothesis shows that the structure of the board of directors moderates the relationship between the power of the CEO and the social responsibility of the company.

The main reliance of the article is on the discussion of events such as fire, application of rules and regulations, introduction of the context of the project, theoretical foundations, titles and chapters that have been mentioned in this research. The results of the present study show that cinema is important for its many influences in the cultural, social, artistic and even political spheres. It seems that the design of coherent, standard and up-to-date collections is necessary to show the works of Iranian filmmakers, and in such spaces, which are public gathering spaces, and the safety of our loved ones in the event of events such as fire, great care must be taken. Be considered.

Fire is one of the most dangerous accidents that cause a lot of financial losses and casualties not only in the mines but also everywhere else. Mineral fires disrupt the normal daily work flow in the mines and cause heavy damages and accidents. Bring. To investigate this phenomenon, in this study, first the types of fires in an underground mine were investigated and the most important effective parameters in open fire in the underground mines of ZoghaSang were identified. Coal mines were surveyed. Then, to provide a quantitative classification system, based on the effective parameters in open fire in coal mines, the qualitative opinions of the mentioned experts. With the weight of each parameter achieved, a new classification system was proposed quantitatively

Petroleum products are stored in oil storage tanks for various reasons. Storage tanks are of different types and usually the choice of the appropriate tank type varies depending on the type and specifications of the product. Ensuring the safety of these tanks and fire control of oil facilities are among the most important and thought-provoking issues and require the familiarity of more and more experts in this matter. In this article, the safety status of oil depots was examined with the attitude of infrastructure and strategies for providing safety and fire control of oil tanks. In this case, the importance, need and non-need and standard techniques of cooling and firefighting tanks were identified and evaluated.