دکتر هوشنگ تقی زاده

One of the important concerns of managers and economic policymakers is the identification of stock dividend determinants. Therefore, this study explores the internal and external determinants of stock dividends among corporations listed on the Tehran Stock Exchange from 2009 to 2021. Additionally, this research aims to design a suitable model of stock dividends for Iran’s capital market by considering the value creation approach.
 
In the initial phase, all potential determinants of stock dividends were extracted by reviewing the extant literature, theories, and expert opinions. Subsequently, in the second phase, variables exhibiting a significant relationship with stock dividend ratio measures (including DPS to Price ratio, DPS to Sales revenue ratio, and DPS to EPS ratio) in Iran’s capital market were identified. In the third phase, the creation and examination of various models for stock dividends, resulting from different combinations of explanatory variables, were undertaken. It should be noted that the model is fitted by using the dynamic econometrics approach of the Generalized Moments Method. In the next phase, stock dividend models that maximize value creation for firms and stockholders were selected. Finally, the accuracy of the models in identifying companies with a propensity to distribute dividends above or below the expected level was tested.
 
The findings of this study indicate that the optimal model for stock dividends is the DPS to EPS ratio, comprising 11 explanatory variables selected from a pool of 36 variables. Using this model for stock dividends leads to the creation of maximum value for firms and stockholders. According to the extracted model, monopoly in the product market, operating cash flows, cash level, sales growth, and economic growth positively affect stock dividends. The stock dividend of the previous period, financial leverage, growth opportunities, changes in net working capital, uncertainty of cash flows, and inflation rate negatively impact stock dividends. This model was validated using the value creation approach test. Moreover, the accuracy of the extracted model in identifying companies with a propensity to distribute dividends above and below the expected level is 84% and 91%, respectively.
 
To have a suitable stock dividend policy, managers should consider sales growth, uncertainty of cash flows, operating cash flows, financial leverage, cash level, growth opportunities, and changes in net working capital as internal factors. The structure of the industry, its level of monopoly, macroeconomic conditions such as inflation rate, and economic growth should be considered as external factors. Adopting such a stock dividend policy results in the creation of maximum value for both the firm and its shareholders.

he value promotion process as a controlling entity that guides the project towards adopting a comprehensive approach, provides the possibility of understanding the quality of the project through the sustainable development approach. The purpose of this research was to identify sustainable development factors based on value enhancement in the defense-military construction industry

This research is a mixed type of research in terms of its fundamental purpose and method. The statistical population of the qualitative part is 25 active experts in the building construction industry, and in the quantitative part, it includes senior managers of companies active in the construction field. It has been at the country level. The number of statistical sample was determined as 381 people through Cochrane correlation and was selected as available sampling. The tool of data collection in the qualitative part was semi-structured interviews, which was used to analyze the data. The tool of data collection in the quantitative section was a researcher-made questionnaire, and the structural equation model (PLS software) was used to analyze the data of this section.

The research results indicate the identification of 58 comprehensive themes in the form of 16 organizing themes and 5 inclusive themes including (sustainable development factors based on value promotion in the defense facilities construction industry including (quality of organization of structures, quality of human factors, stability and unity of procedure) At macro political-economic levels, performance monitoring and management is based on promotion of sustainability and commitment to the central process.

The use of factors identified in this research by construction companies can be useful and effective in realizing the goals of sustainable development in the country, while improving the value in the construction industry.

The objective of this study was to design a systemic relationship model for value enhancement from the perspective of sustainable development in construction project management.  

This research employs a mixed-method approach (qualitative and quantitative) conducted in three phases. In the first phase, a systematic review of scientific documents was performed using a meta-synthesis qualitative approach, leading to the identification of 9 major themes and 50 sub-themes. The thematic model was then localized into 48 sub-themes within 9 main themes using the fuzzy Delphi method. In the second phase, the localized model was converted into a questionnaire and distributed among experts. The collected data were analyzed using confirmatory factor analysis (CFA). In the third phase, the internal relationships between the themes were examined, and the final systemic relationship model was developed.  

The findings revealed that key themes such as value governance quality, continuous evaluation and feedback, communication quality, knowledge management, and coordination within the supply chain play a crucial role in enhancing sustainable value in construction projects. These factors contribute significantly to improving project performance in achieving sustainability goals.  

This study demonstrates that value enhancement from the perspective of sustainable development in construction project management requires attention to a set of critical factors that can improve project performance in sustainability. The proposed systemic relationship model can serve as an effective managerial tool for promoting sustainable value in construction projects.

One of the potential areas for practical implementation of sustainability is sustainable project management. The three main issues in sustainable project management are the lack of theoretical agreement in the definition of sustainability, especially in sustainable project management and more emphasis on environmental issues, little information about the methods through which sustainability goals can be achieved, and savings. In the sources used, it is important to pay attention to the presentation of appropriate models in this field, based on this, the purpose of this article is to design a causal model of sustainable project management using structural-interpretive modeling in Khatam-ul-Anbia construction site. The statistical population of this research includes all experts and project managers in Khatam-ul-Anbia construction site. A statistical sample of 118 managers and experts has been determined. Two questionnaires were used to collect data. Confirmatory factor analysis and structural-interpretive modeling have been used to analyze the data. The results of confirmatory factor analysis have shown the existence of six main components to achieve sustainable project management. The findings of the structural-interpretive modeling section show that the identification of project capabilities and framework as the basis of the sustainable project management model is the most influential component of the developed model, and project managers of Khatam-ul-Anbia camp must pay serious attention to this component in order to achieve sustainable project management. Also, the main component of implementation has been determined as the most influential main component of the model.

The phenomenon of poverty is a social, economic, cultural, and political reality that has long been one of the greatest human problems. The purpose of this study was to identify the factors affecting poverty and examine the internal relations and its leveling with an interpretive structural approach in the Imam Khomeini Relief Committee of Tabriz. In this regard, based on the factors extracted from literature, a questionnaire has been developed. In this phase, 41 indicators have been selected as the most important indicators affecting poverty at Imam Khomeini Relief Committee of Tabriz city. After obtaining appropriate validity and reliability for the questionnaire, it has been distributed among the statistical sample. After distributing the questionnaire, factor analysis was used to analyze the information and reduce the variables to dimensions. The results of factor analysis showed that about 68.3% of the total variance of variables was explained by 14 factors and about 31.7% of the variance was explained by other variables that were not measured. As a result, 14 factors have been identified as the most important factors affecting poverty. These 14 factors are important in order of importance: 1- Economic; 2- Social; 3- Individual; 4- Legal; 5- Family; 6; Environment; 7; Political; 8; Management; 9; Cultural; 10- Overseas; 11. Security; 12. Scientific; 13. Organizational; 14. Geographical. Finally, the interrelationships between factors and the leveling of poverty-related factors have been examined by presenting an extended structural-comparative model (ISM).

This research aimed to design a model of exit strategies from stagnation and turnover of industrial enterprises active in Iran's auto parts manufacturing industry.

This research is developmental-applied and has a mixed approach ‎‎(qualitative and quantitative). The qualitative part has been carried out using ‎the thematic analysis approach and quantitative analysis to validate the qualitative ‎model and using the statistical approach of confirmatory factor analysis. The ‎qualitative model is based on conducting 18 semi-structured interviews with ‎academic, industrial and governmental experts in The field of research that has been ‎carried out until reaching theoretical adequacy. The validity of the findings of ‎the qualitative section has been confirmed by using the triangulation approach, ‎the qualitative review of construct validity, and the opinions of external judges. ‎The research community of the quantitative part also included all the heads and ‎senior managers of the automobile parts manufacturing companies located in ‎the northwest of the country, and the statistical sample was selected from ‎among them by relative randomness and in the number of 360 people. The ‎questionnaire was created based on the validation of the qualitative model. After checking and confirming the validity and reliability with content ‎approaches and checking the internal consistency among the statistical sample, ‎it was distributed.‎

The final findings in the form of strategies to get out of the recession for ‎component companies in the form of 63 main concepts, 11 subcategories and 3 ‎general categories under the headings: "Strategies involving ‎resources and internal factors", "Strategies at the chain level to get out of ‎recession (inter-firm)" and "support strategies focused on the governance level ‎and macro factors outside the firm" were divided and summarized.‎

The purpose of this study is to design a model of key factors of sustainable value creation in the supply chains of Iran's oil and gas industry. This research is fundamental and in terms of method, it is combined (qualitative and quantitative). First, with a three-stage systematic review of the scientific documents, the content model was extracted from the mentioned documents with the qualitative approach of analyzing the content. Based on this, first by searching the reliable scientific databases, 1103 documents were identified, which were reduced to 62 documents during three times of screening based on the relevance of the title, abstract and full text review with a systematic review approach and considered as a qualitative sample. became The findings of the thematic content analysis were extracted after validity and reliability in 9 major themes and 50 sub-themes from among 850 observation items in the form of open codes and in several stages of review. In the quantitative part, the model of subjects obtained in the previous step has been organized in the form of a questionnaire and distributed among the specialists active in the field of oil and gas industry after checking the validity and reliability. After collecting the data, the qualitative model was evaluated and confirmed with the statistical approach of confirmatory factor analysis. The dimensions of the mentioned model are: quality of leadership, infrastructural, structural and organizational capabilities, evaluation and feedback, quality of communication, quality of resources, facilitators of knowledge management, awareness and social support.

Strategic human resources can be considered as an excellent way to manage employees and coordinate with the future goals of the organization. With this perspective, human resource empowerment programs are formulated in line with the organization's strategies.The purpose of this research is to provide a strategic model of human resource empowerment based on the integration of transformational leadership strategies, Job involvement and dimensions (individual, organizational and strategic) of empowerment in water and waste water companies in West and East Azarbaijan provinces. The research method is of qualitative type and in terms of results it is considered as applied research. The meta-synthesis method was used in the qualitative section and the structural-interpretive modeling method was used to draw the structural model. The results of the research show that the obtained integrated model includes 12 levels and 29 factors in 3 dimensions. The vision, missions and values index is placed at level 12 and is considered as the most influential index and directly affects the criteria of level 11, policies and processes. Employee indicators are feedback, participation in decision, control and sense of competence in the first level, which are selected as the most effective level. This research is one of the first studies that has analyzed and reviewed the internal relationship of the components in the form of a consolidated model in the water and wastewater industry in an aligned and coordinated manner.

While the traditional design, without considering the environmental effects, only focuses on the production and use of the product. A broader approach in environmental design is to examine and extract raw materials (pre-construction stage), reverse logistics and end-of-life impact in the design stage. Based on this, the aim of this article was to design a pattern of drivers for applying the strategy of environmental design of products in the pharmaceutical industry. The research method was a combination of qualitative and quantitative. In the qualitative part, based on theme analysis, the main drivers of using the environmental design strategy of products in the pharmaceutical industry have been identified. The tool of data collection in this section was interview. Sampling has been done in the form of theoretical saturation. In the quantitative part, the pattern of relationships between the main drivers of using the environmental design strategy of products has been formulated. Data analysis has been done in the quantitative part based on confirmatory factor analysis and interpretive structural modeling. The data collection in the quantitative section was done based on two questionnaires. The statistical population in the factor analysis section was 252 experts and managers of pharmaceutical companies. The number of samples is determined based on the table of Krejci and Morgan of 150 experts and managers. The research findings in the qualitative part showed seven main themes and 44 sub-themes. In the quantitative part, the results of the confirmatory factor analysis have shown the appropriateness of each of the confirmation

This research adopts a mixed-methods approach to develop and validate a tool for measuring the antecedents of customer engagement, focusing on a dual-value perspective. To achieve this, the researchers initially conducted a Meta-Synthesis analysis of studies conducted on this topic from 2000 to 2020, extracting the antecedents of customer engagement. Based on these findings, a questionnaire was formulated, and its validity and reliability were confirmed. The questionnaire was subsequently administered to customers of 5-star hotels in Mashhad and Tabriz. To validate the indicators, the researchers employed the structural equation method (SEM) and utilized PLS software. The research findings revealed the identification of two key components, namely customer resources and company resources, along with 26 specific indicators, comprising the foundational elements of the tool for measuring the antecedents of customer engagement in the hotel industry.

Audit quality is one of the most important topics in the field of auditing and capital market. Determining criteria to determine audit quality is an important issue. Therefore, the current research seeks to rank and compare the factors affecting audit quality from the perspective of different groups. According to the type of data, this study is a combination of Delphi and TOPSIS method in order to finalize the factors affecting audit quality from interviews with experts and to rank and check the relationship of these factors, a questionnaire was used. The most important factors affecting audit quality were extracted from TOPSIS method.he results showed that from the point of view of the researchers and professors of the university, the auditor's expertise in the industry, from the point of view of the auditing institutions, the number of chartered accountants under employment, from the point of view of the audit committee members, the number of chartered accountants under employment, and from the point of view of senior financial managers, the quality control score is of high importance compared to other It has factors.

Background & The most important capital of any organization is its human capital, and talent management is the main part of human capital management.Talent management is a combination of integrated activities that ensure the supply (attraction, retention, motivation and development) of human resources needed by the organization in the present and future. Therefore, in this research, the design of the roadmap for human capital talent management in the organization is focused on. A mixed exploratory method (qualitative and quantitative) was used to conduct the research. The qualitative part included conducting interviews and forming a conceptual map of talent management, and in the quantitative part, the validation of the model of the talent management system and the evaluation of different parts of the qualitative model of the road map were discussed. After identifying the functional components in evaluating the talent management system, a conceptual model was presented in the form of a talent management system roadmap. Finally, taking into account the findings of previous researches and the output of the used methods, the roadmap of human capital talent management in the statistical population of the study was compiled. The final model of the research included two strategic and functional parts. The functional part was categorized into six main steps: identification and analysis of needs, search and formation of repositories, application, improvement and promotion, maintenance and feedback. The findings of the validation department showed that the system and the wholeness of the research road map were approved by the expert group with an overall appropriateness degree of 4.363 and a desirability level of 95%. The mentioned model will serve as a guide for the managers of the statistical community. Managers of the statistical society can organize their actions for talent management in the form of the findings of the practical part. Carrying out this step is only a part of the talent management project, and the prerequisite for its success is having a comprehensive view of the starting step, requirements, process and consequences of this project, which is presented in the talent management road map section in the statistical population of this research.

The purpose of the current research is to identify the components of empowerment strategy, transformational leadership and Job Involvement to be used in the strategic integrated model of human resource empowerment in water and wastewater companies of West and East Azarbaijan provinces based on the meta-synthesis approach. Based on the review of the basics and background of the researches, it can be seen that most of these researches have been investigated separately, quantitatively, and correlationally. In other words, none of the conducted studies have used a comprehensive model in the process of empowering human resources, just like the leading research. This research is one of the first studies that can be used as a basis for the development and theoretical expansion of concepts related to the process of human resource empowerment, in the form of a strategic integrated model of human resource empowerment in organizations, especially industrial organizations such as water and wastewater companies in the field of application and research. In this research, qualitative meta-synthesis approach and Barroso and Sandelowski's method were used. In this way, the components related to the integrated model by analyzing domestic and foreign articles in a specific time frame (1392-1400) and (2013-2021) and using the opinion of experts (with experience in the field of water and wastewater industry) and based on The Critical Appraisal Skills Program was identified. In the following, the conceptual model resulting from the meta-synthesis method and the Critical Appraisal Skills Program were presented.

A review of the research literature shows that a similar structure can not be observed for the models presented in the field of innovation ecosystem in the conducted researches; Therefore, in order to increase innovation in companies, an appropriate model of innovation ecosystem should be designed based on local characteristics and constraints. Therefore, the purpose of this study was to design a conceptual model of innovation ecosystem in small and medium enterprises using ISM-SEM. The method of work was descriptive-causal. The statistical population of this study included two sections of experts and managers of small and medium companies in East Azerbaijan province. In this research, 11 experts participated in the first part and 335 managers of small and medium companies in the second part of the research answered the questionnaires. Two questionnaires were used to collect data, which were distributed among the members of the statistical sample after determining their validity and reliability. For data analysis, interpretive structural modeling (ISM) and structural path modeling (SEM) have been used. The findings of the structural-interpretive modeling section show that the dimensions of the innovation ecosystem in small and medium industries are in five levels, each of which has direct and indirect relations with other levels. Also, the test of the developed model among companies has shown the appropriate validity and reliability of the developed model and the confirmation of direct and indirect relationships between the dimensions of the innovation ecosystem in small and medium enterprises.

Regarding the fact that industrial symbiosis networks can both help the state's environment and contribute to sustainable development through considering economic and social issues. Therefore, the purpose of this study is to determine the causal relationships between the create triggers and the application of industrial symbiosis in two industrial towns of Tabriz.

The method of research is descriptive and based on the purpose of the research, it is an applied one. The statistical sample of the study includes 256 active companies in Shahid Salimi and Shahid Rajaee industrial towns. Two questionnaires were used to collect data. The first one was designed to identify the create triggers and the application of industrial symbiosis; moreover, the second one was developed to determine the causal relationships between the triggers. Research questionnaires were given to the managers of the sample companies. A single-sample t-test and a fuzzy DEMATEL method were used to analyze data.    

Research results show that top management support and information sharing among participants are the most influential factors; besides institutional support and awareness of the concepts are considered as the factors of the most influential factors.

According to the research findings, it can be concluded that in order to create industrial coexistence in the industrial towns of the country, the first steps should be to increase the supportive management and information sharing among the industrial partners.

The purpose of this study is determining of the Best Pattern for financial reporting quality from the viewpoint of interested groups. in this research the variables affecting the financial reporting quality, which are extracted by interviewing experts from different groups (suppliers, auditors, users and researchers) by Grounded Theory, are based on three well-applied indicators of financial reporting quality assessment based on the modified Jones model. (1995), Modified Dechow and Dichey model(2002) and Francis et al. model (2005)fitted.through multi-variable regression fitting on a sample of 120 companies listed in Tehran Stock Exchange are examined.Which variables in the various groups can good explain the quality of financial reporting. Given that the main focus of financial reporting is to provide quality financial reports to entities. So that it can be useful in economic decision making.The preparation of high quality financial reports is important because it can have a positive impact on the decisions made by equity providers and other stakeholders regarding investment, accreditation and other similar allocation decisions.And thereby enhance the overall efficiency of the capital market.Although the FASB and IASB emphasize the importance of quality financial reporting, one of the key problems in prior literature is how to operate and measure this quality. empirical evaluation of financial reporting quality inevitably involves preferences among a large number of components.Since different user groups will have different preferences, so will their perceptions of the quality of these components be different

Innovation capability refers to a complete set of characteristics of the organization that facilitates innovation strategies, and Food industries are one of the most important branches of national economy in every country.

this research, with purpose of determinating the affecting factors on the policy innovation capability of public and private companies in the field of food industry of Urmia is to identify and categorize the components by analytical approach. This research is an applied research.

The present research is descriptive-analytical in terms of data collection and field in terms of method. The statistical population of the research is 221 and Sample size with Cochran formula was 143 government and Private companies.The research instrument was a questionnaire whose its content validity and its reliability was coefficient.

The results of the sample fit test were based on the Bartlet index and the adequacy of the sample was 0.891, and the coefficient of aggregate extraction for all dimensions was more than 0.5 and the percentage of variance explained by the effective factors was 60.340%.

The factors influencing innovation capability accordingly is categorized into three components: production, process and administrative innovation.