فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 72 (تابستان 1400)

Today, the corona virus, or Quaid 19, has spread throughout the world, and all countries are somehow struggling with the virus. The virus has affected people all over the world. Millions of people on the planet have been infected with the virus and thousands have lost their lives, and how many families have mourned the virus. Be managed. In this regard, employees play an essential role as internal customers of the organization, they are eager to meet their needs and be completely satisfied with their job. The Ministry of Education of Alborz Province was established during the Corona. This research is applied in terms of purpose and descriptive-survey in terms of method. The statistical population of the research of the staff of the Ministry of Education of Alborz Province is 387. According to the required sample size using Cochran's formula, 193 samples were selected by simple random sampling. The collection tool in this study is the standard questionnaire of Holtman et al. (2012) Eidi et al. (2014) Golparvar (2010) Minnesota (1967). The validity of the instrument was assessed through structural validity, convergent and divergent validity. The reliability of the instrument was calculated and confirmed using Cronbach's alpha coefficient of 0.877. The results of 3PLS software showed that organizational interaction has a positive and significant effect on job satisfaction and employment and emotional commitment, also job satisfaction has a positive and significant effect on emotional commitment and employment on emotional commitment and also job satisfaction and Employment plays a mediating role.

The purpose of this study is to define the relationship between ownership concentrations, profitability of banks listed on the Tehran Stock Exchange according to the adjustable role of bank size. To calculate results on bank profitability from the two indicators of total return on assets (ROA) and return on equity (ROE) has been used. 15 banks are selected for sampling from 2014 to 2020. Hypothesis test executed by liner regression and EViews software. The results of study show that there is a direct relationship between ownership concentration and profitability (total return on assets) but there is no significant relationship between ownership concentration and profitability (return on equity). Bank size also modulates the relationship between concentration of ownership and profitability (total return on assets) while bank size does not moderate the relationship between concentration of ownership and profitability (return on equity).

The purpose of this study is to investigate the effect of the characteristics of the audit committee on the change of auditor. 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 2013 to 2019 have been tested. Findings show that the independence and expertise of the audit committee have a positive and significant effect on the change of auditor.

Considering that the activities of the cultural sector are very wide and diverse and include a wide range of plays, reading books, visual arts, cultural heritage, handicrafts, etc., so review the status of cultural goods activities and be aware of the factors influencing imports. And their export is necessary to explain and analyze the economic problems of the cultural sector, taking into account the corona epidemic and appropriate strategies to improve the export of cultural products in this pandemic and the corona virus epidemic. The purpose of this study is to investigate the effect of corona epidemic on the export of cultural products. The results showed that the export of cultural products has decreased significantly due to the decrease in the presence of people in the community and the lack of exhibitions and the closure of cinemas and concerts and theaters in the Corona epidemic. Using cyberspace is the best way that can significantly increase exports And have revenue from the export of cultural products in this epidemic and even in the post-corona era.

This research investigates the relationship between auditor's acceptable opinion and overvaluation of stocks and earnings management and accounting conservatism. The dependent variable of the research is the auditor's acceptable opinion and the independent variables of the research include the proxies of overvaluation of stocks (ratio of price per share to profit of delayed share and ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of conservatism (Givoly and Hayn's proxy for unconditional conservatism based on accruals). This is an applied research and the statistical procedure includes logistic regression. The statistical sample of the research includes 429 companies-years of companies listed on the Tehran Stock Exchange from 2014 to 2020. The results of testing the research hypotheses show that in the companies surveyed in this period, the auditor's acceptable opinion has no significant relationship with overvaluation of stocks and earnings management and conservatism. Also, the kind of audit firm and the size of the company and the change of the auditor and the Inventory turnover and return on assets are not effective in providing an acceptable audit report, but the auditor's acceptable report has a positive relationship with last year's acceptable report and a significant negative relationship with financial leverage.

The environment in which companies operate is a changing and competitive environment in which companies are forced to compete with many factors in order to survive and expand their activities through new investments. Making these investments requires financial resources that can be secured from equity or debt. Companies with high financial leverage will be at risk of bankruptcy and will not be able to find new creditors in the future if they are unable to pay their external financing obligations. In such cases, if the company is willing to receive a new loan, it will be scrutinized by creditors in terms of debt repayment in future periods; Therefore, it seems necessary to study the factors affecting the capital structure. It is one of the causes of environmental uncertainty. In the present study, the relationship between environmental uncertainty and capital structure in companies listed on the Tehran Stock Exchange has been investigated. This research has been done by descriptive correlation method and is of applied research type. The statistical population of the research consists of 150 companies listed on the Tehran Stock Exchange during the years 1392 to 1398, which have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using a regression model with data panel method. Findings showed that environmental uncertainty has a significant and positive effect on capital structure.

The aim of this study was to investigate the effect of board gender diversity on systematic risk due to the moderating role of risk management among companies listed on the Tehran Stock Exchange. The dependent variable is systematic risk and the independent variable is the gender diversity of the board of directors and the variable is the moderator of risk management of the company. This research is an applied research in terms of purpose, in terms of inference; it is in the group of descriptive-correlational research. To collect information, 131 companies in the period 1392 to 1397 were selected as a statistical sample from the Tehran Stock Exchange. The research hypotheses were analyzed using data panel regression and combined regression in Eviews10 software. Analysis of hypotheses using the generalized least squares method at 95% confidence level showed that the gender diversity of the board has a negative and significant effect on the systematic risk of the company, so with increasing gender diversity of the board, the systematic risk of the company decreases. Company risk management has a negative and significant effect on the relationship between the gender diversity of the board of directors and the systematic risk of the company.

Audit quality and auditor tenure can be good indicators for understanding the company's performance. Because through the quality of the audit and the amount of tenure of the profit management auditor, it will affect the company's performance in the Tehran Stock Exchange. In this study, by examining the statistical data related to Tehran Stock Exchange in the last 9 years, the role of audit quality variables and the auditor's tenure in the impact of earnings management on the performance of the company in Tehran Stock Exchange using the economics method Data panel measurement and fitting of regression models were performed. Finally, it was found that the variables of audit quality and auditor tenure with statistically significant coefficients in the impact of earnings management on the performance of the company in the Tehran Stock Exchange. The auditor's tenure also affects the information asymmetry and the company's performance index.

The Internet of Things is a vast and new technology used to provide a more prosperous life. The Internet of Things, also known as Chisenet, is used in many areas of everyday life. One of these areas is the Internet of Things in the field of health for people with disabilities who are dependent on others because of the problems they have. Internet of Things technology has a variety of applications in this area that have not been sufficiently studied in Iran. The purpose of this study is the challenges of the Internet of Things in the field of health (case study of the use of technology in optimizing the devices used by the disabled). Research Method The research is a review article, which in general, after collecting related articles as the title of this research, based on the research findings obtained from reviewing the articles, is presented by modifying the obstacles collected, challenges and appropriate solutions.

This study examines the impact of tax avoidance on the relationship between overinvestment and financial constraints in Iran to help managers make better tax decisions and practices, maintain cash and use it for investment. In this study, the information of 153 companies listed on the Tehran Stock Exchange during the years 1391 to 1398 has been used. Structural equation modeling (SEM) was used to investigate the effect of variables and the partial least squares (PLS) approach was used to analyze the patterns.The findings show that there is a negative relationship between financial constraints and over-investment, but this relationship is significant. Also, despite the negative relationship between financial constraints and tax avoidance, tax avoidance as an intermediary variable has a significant and positive effect on over-investment. In conclusion, Limiting tax avoidance reduces investment. Because Tax avoidance is a good source of internal financing that can affect the level of investment of the company and overcome the capital in terms of Adverse selection, as well as affecting the growth of the size of the company causes moral hazard.

The purpose of this study is to investigate the relationship between organizational management, information technology skills and the performance of employees in the municipalities of Guilan province. The statistical population of the present study includes the technical staff of the municipalities of Guilan province, whose number is 560 people. The total volume using Cochran's formula is 229 people and multi-stage cluster sampling method is used. To answer the research hypotheses and conclude from different statistical methods and tests were performed using SPSS22 and Smart PLS3 software. The results show that the statistical significance between the variable of organizational management and information technology skills is equal (20,339) and also the path coefficient between these two variables is equal (0.725). There is a significant statistic between the variable of information technology skills and employee performance (3.242), and the path coefficient between these two variables is equal (0.263). Significant statistics between the management variable of the organization and the performance of safety employees is equal (4.657). Also, the path coefficient between these two variables is equal (0.369), which shows the relationship between the organization's management, information technology skills and the performance of employees in the municipalities of Guilan province.

Banking has always been of interest in the economy. Of course, how to establish a bank in Iran has not been discussed yet; And in the same years, regardless of the culture and customs and the way of economy of the people, which is based on Islam, they built the bank. In Basab article, the layout of the bank and how it works has been considered and an attempt has been made to design a new plan in the field of foresight of organizations. Because it means a bank with several accounts compared to contemporary banks that have several banks with limited non-service accounts. Because: the integrated bank is independent; Which is a bank has several accounts; And these accounts are independent. Whereas contemporary banks are independent multi-branch banks. Of course, the common denominator of both types of banks is the existence of a central bank. In the plan for all banks, the branches are the central bank and all accounts are created based on services and activities. A new perspective on measurement and reasoning has been used, called monetary psychology. The reason for the emergence of cash flow in this plan is to use the type of accounts with the service and activity program. Other accounts are short-term and long-term and are not good loans; Rather, they are named based on services and activities and perform their duties. Another point that can be clearly seen in the present banks is that all the branches of the banks from all regions are fed financially and transferred to their headquarters; If the plan and article, by creating and presenting the field of activity bank, wants to define the branches of the central bank in terms of functionality in each region, based on the field of activity; This means that the bank should use all its resources, reserves and assets to build and organize the same area and at the same time request resources from the center; Contrary to the current situation.