فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 68 (تابستان 1400)

The present study is entitled to investigate the effect of brand attachment on the customer's intention to buy original or counterfeit goods of luxury brands. The present research is applied research in terms of purpose and descriptive research in terms of implementation method. The statistical population of this research is the customers of Digi Kala. In this study, according to the sample size determination table using Cochran's formula for infinite communities in the present study is 384 people. It should also be noted that the sampling of the present study is available as non-probabilistic sampling. The present questionnaire had content validity and its reliability was measured by Cronbach's alpha and data analysis was performed using SPSS22 and AMOS22 software. The research results show that the economic benefits of counterfeit products with the intention of buying a counterfeit brand, the pleasure of buying counterfeit products with the intention of buying a counterfeit brand, materialism with the intention of buying the original brand, the real fit with the intention of buying the original brand, the intention of buying a counterfeit brand Buying the original brand, public self-awareness is directly related to brand attachment and self-esteem is directly related to brand attachment, and also the pleasure of buying counterfeit products is negatively related to the intention to buy the original brand

Organizational capital is the most important intangible asset that is contributed to the organizational structure and technology foundations to provide the basis for improving the operational efficiency of the company through the establishment of knowledge. This concept has received much attention in the contemporary financial literature. However, is still unclear the extent to which organizational capital affects the allocation of liquid assets of firms. Therefore, in this study, has been investigated the effect of organizational capital level on cash holding in companies listed on the Tehran Stock Exchange. The statistical sample of the study includes 137 firms selected from the Tehran Stock Exchange during the years 2011 to 2019. The statistical model of the research was estimated using the fixed effects regression econometric approach and using Eviews software. The results of hypothesis testing showed that organizational capital has a positive and significant effect on cash retention. The results of this study can be considered by legislators, investors and company managers.

In this study, the effect of economic growth and population growth on the Iranian insurance industry with the approach of dynamic systems has been investigated. This research was formed with the initial idea of how to use a systemic approach to combine the different views expressed in the insurance industry and use this useful tool to analyze the problems of the insurance industry, which is an important industry and The key to any country is exploitation. In this study, in order to evaluate the behavior of economic growth and population growth on the insurance industry, the system dynamics approach has been used. It is clear that there are several quantitative and qualitative indicators with different degrees of importance in determining the behavior of economic growth and population growth on the insurance industry and should be considered in decisions. In this study, in addition to identifying the effective indicators in the behavior of economic growth and population growth on the insurance industry, the importance and prioritization of these indicators and the effect of causal relationships on the identified variables have been analyzed and developed in the form of causal loops. Then, by designing the model in the form of a flow diagram, the simulation is performed using Wensim software. Then, in the form of four scenarios, changes in economic growth and population growth and the impact of these changes on the insurance industry have been studied. Finally, it is concluded that increasing the population has a greater role than reducing it in influencing the insurance industry and also increasing economic growth has a significant impact on the insurance industry and the penetration of this industry to reduce it, but in This research has well shown that these two factors, namely economic growth and population growth, act as complementary to each other and, if used together, can help to improve the insurance industry.

The aim of this study was to investigate the role of efficient human resource management in the successful performance of government organizations in the form of 7 methods Pefer, which include: job security, selective hiring, self-governing teams, performance-based pay, and extensive reduction training In the difference of position and position, information sharing on the performance of the organization has been done. Research in one of the electricity subsidiaries Fars region has been done. To measure the research variables, Ahmad and Shroo questionnaire (03 20) was used. Questionnaires were distributed among 150 experts in the study community, of which 10 returned 1 questionnaire to the researcher. Data analysis was performed with 21 AMOS and 21 SPS S. The results indicate that the dimensions of management practices Human resources have nothing to do with organizational performance other than job security. Structural equation model analysis of it Indicates that the dimensions of human resource management practices have to some extent been able to predict changes in perceived organizational support. But perceived organizational support did not have a significant relationship with the dimensions of organizational performance.

In this study, we consider the memory attribute of the tax audits to examine the problem of tax evasion from the view of selecting the stock portfolio. We examine the concepts of memory asset for tax evasion, consumption and asset allocation. in this study, the effect of audit information quality and portfolio selection on tax evasion index is investigated in Tehran stock exchange. In this study, it is concluded that the property memory property does not change the risk factor in high - risk asset and its effects on tax evasion and consumption are determined by risk aversion factors. After fitting the regression model, it was found that the quality of audit information and portfolio selection impact on tax evasion.

The purpose of the present study Investigating the factors affecting women's empowerment. In terms of purpose, it is in the category of applied research and in terms of survey-descriptive research method. The statistical population of this research was all women working in the Industrial Management Organization with 100 people. In this study, which determined the sample size using the Karajsi-Morgan table, 79 people were estimated and 75 questionnaires were collected with complete answers. In this study, to test the hypothesis, Smirnov-Clomogrov test, Pearson correlation test and multivariate regression and stepwise regression were used using Spss25 software. The results showed that; Dimensions of women's empowerment and fulfillment of women's managerial positions in the Industrial Management Organization of Iran There is a significant relationship. And self-confidence has the highest predictions in the field of managerial positions among women working in the Industrial Management Organization among the dimensions of women's empowerment. And other dimensions, respectively, with the values of feeling effective, meaningful feeling, sense of autonomy, family factors, political-economic factors, the amount of explanation and prediction in the field of managerial positions among women working in the Industrial Management Organization among the dimensions of capability They have women.

Corporate social responsibility as an effective factor in corporate competition has positive effects for corporate stakeholders including customers, shareholders, government and legislatures. Social responsibility is going beyond the minimum legal requirements in which organizations operate. In fact, social responsibility is a transcendent approach to business that considers the social impact of an organization on society, both internal and external, and the main goal It brings together all sectors, including government, private and volunteers, to work together to bring economic harmony into line with the environment on the one hand, and business success, growth and sustainability on the other. Conservatism is also a factor that can be associated with social responsibility. Therefore, considering the importance of conservatism and social responsibility, the purpose of this study is to investigate the conservatism of accounting and social responsibility in companies listed on the Tehran Stock Exchange. Statistical population In the present study, 92 companies listed on the Tehran Stock Exchange for the period from 1392 to 1398 was selected as the sample size by systematic elimination sampling method. The results of data analysis showed that accounting conservatism and social responsibility in companies listed on the Tehran Stock Exchange there is a significant relationship

Today, called the Age of Knowledge and Information, has placed all human societies in general and the educational center in particular in situations and situations that require the use of new strategies, tools, methods and approaches to sustain their lives. Stakeholders in the learning and teaching paradigm need enabled learning environments supported by appropriate resource design. They need demand-based training, responsive, on demand, anytime, anywhere with high quality, appropriate support. The development of the education system in the age of information and communication technology is one of the main challenges of educational policy makers. The use of e-learning in educational systems will increase learning opportunities, facilitate access to educational resources, accelerate access to up-to-date information, establish a guiding role for faculty and faculty members, and provide instructive and ongoing teacher guidance. One of the most important challenges facing education in the 21st century is how to train learners who are prepared to deal with the changing society and the complexities of the information explosion age. The non-response of traditional educational systems to the real and ever-changing needs of society is another issue that has come to the attention of educational policymakers. Lack of policies, policies and executive laws, lack of accreditation standards, lack of clarity of the relevant degree, lack of knowledge of high-level officials, lack of information development strategy in the country, lack of clear strategy for educational institutions, lack of appropriate financial support, Lack of use of private sector investment by officials in this area, high initial costs of e-learning development is one of the obstacles to the development of e-learning.

Although the issue of diversification has been widely considered and researched, there are still fundamental differences in the relationship between diversification and firm performance. Therefore, in this study, focusing on the role of information asymmetry, the basic mechanism of the relationship between diversification and the performance of firms listed on the Tehran Stock Exchange has been investigated. For this purpose, 110 firms during the years 2011 to 2019 were selected as a statistical sample to test the hypotheses. The econometric approach used in this study was GMM and the Sobel test was used to test the mediation hypothesis. The results of this study showed that diversification has a negative and significant effect on performance. However, no evidence was found that diversification has a significant effect on information asymmetry, and was not confirmed the mediating role of information asymmetry in diversification and performance. In other words, the results of this study, while confirming the effect of agency theory, do not confirm the information effect of diversity. Therefore, according to the results of this study, diversification can be a destructive strategy of corporate performance, and this issue requires more attention of corporate governance legislators to monitor the behavior of managers.

The purpose of this study is to investigate the effect of the characteristics of the client industry on the quality of auditing. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. The data required to calculate the research variables have been extracted from the "Rahavard Novin" database. In order to achieve this goal, 966 years-companies (138 companies for seven years) observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2012 to 2018 have been tested. In order to estimate this model, Logit regression technique is used. Research findings show that product market competition in the industry and operational homogeneity of companies in the industry have a positive and significant effect on audit quality.