مقالات رزومه دکتر محمدحسین رنجبر

Today, in most companies, special attention is paid to human resources, so that people, as one of the active forces in determining the company's goals, can be creative and innovative and can direct the company's goals in other directions that benefit the company, and in this Rasta also gets help from the financial knowledge of managers. Human resource management is one of the topics that are invested in and it makes it affect the decisions of the company and plays a role in the final performance of the company in consideration of other required processes; Therefore, this study was conducted with the aim of determining the effect of human resource management on organizational innovation with the moderating role of managers' financial knowledge. The research method is descriptive-survey and applied, and qualitative variables are used which are quantified by coding. The research data was collected cross-sectionally and in the first half of 2024, through a questionnaire distributed among the sample members and in a certain period of time. The statistical population includes different companies in the south of Iran and the statistical sample includes all managers active in the company in the number of 118 people selected using the Morgan table method. The results of the research indicate that human resource management has a positive and significant effect on organizational innovation in different companies in southern Iran with the moderating role of managers' financial knowledge. Therefore, the use of these hypotheses can be effective in the decisions of the managers and shareholders of the company regarding the long-term goals of the company, creating competition between similar companies, customer satisfaction and attraction, etc. and also increase the activity of the companies.

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies.

Considering the importance of using e-marketing to introduce attractions and considering the high potential of tourism in Yazd province, this article has been done with the aim of designing and validating the e-marketing model in the tourism industry of Yazd province. The present study has been integrated with an approach and has been carried out by a combined method or a mixed method. In this study, by using the research method of thematic analysis and conducting interviews with 14 experts in the tourism industry of the province, the factors affecting electronic marketing in the tourism industry of Yazd province are identified and categorized. The results of the interviews are analyzed by content analysis method and the quantitative part is tested by structural equation modeling. A total of 679 codes were identified by initial coding in open coding, which reached 56 concepts by screening primary codes and were classified into 12 main categories in centralized coding, including technological infrastructure, strategic planning, e-commerce learning, and high tourism potential. Province, the importance of providing tourism information, e-marketing, recognizing tourist attractions, branding, reducing the cost of access to the target market, growth and prosperity of tourism, job creation, increasing competitiveness. The results of structural equation modeling showed that the effect of all independent variables on the development of e-marketing in the tourism industry of Yazd province has been positive and significant. As a result, the model obtained from this research can be effective in the development of electronic marketing in the tourism industry. The findings will also help researchers and policymakers implement e-marketing in the tourism industry.

Today, Diverse and ever-changing factors have led banks to devote special efforts and attention to identifying customer needs and offering services that are compatible with their requirements. These challenges have led banks to identify various aspects of the product life cycle. In this study, by presenting the Product Lifecycle Management Model, the damages and strategies required to develop banking services at Parsian Bank were identified. In order to identify in this study, the main and sub-themes related to damages and strategies in the life cycle of banking products, the methodology of thematic analysis was used, which was applied for data collection, library study and survey methods as follows:Initially, thematic literature on the life cycle model of products and services was collected through library study, and after identifying the definitions of the life cycle, the main and secondary topics of the life cycle were identified using tools for interviewing managers and officials of reputable branches of Parsian Bank in Tehran. The results were then classified into four stages of introduction, growth, maturity and decline, and the research results led to the identification of damages in four stages of introduction (2 themes), growth (3 themes), maturity (3 themes) and decline (4 themes).) And the required life cycle strategies were introduced in four stages: Introduction (2 themes), growth (2 themes), maturity (2 themes) and of decline banking products (2 themes).

The study of banking crises in the world over time shows that some of them are destructive. Institutional problems, economic and financial sanctions and even the spread of the Corona virus have significantly increased the likelihood of crisis in the country's banking system. The share of more than 80% of banks in financing financing investment in the country has doubled the importance of identifying the factors affecting the banking crisis. Banks are used. The present research is applied in terms of research method. Estimation of Bayesian averaging model and TVP_FAVAR in MATLAB 2021 software in 11-year period (2008-2019); it is going to happen. The sample is 10 banks listed on the Tehran Stock Exchange. Initially, 49 variables affecting the banking crisis were entered into the model and 12 non-fragile variables affecting the financial crisis were identified using the Bayesian averaging model approach. The output of the results shows that the banking crisis index in the Iranian economy is multifaceted because the variables related to monetary and financial sector policy makers affect it; The results of the TVPFAVAR model also show that the effect of variables affecting the banking crisis is generally positive and strong, and this effect is generally stronger in the long run than in the short run; As a result, in order to reduce the banking crisis, medical and discretionary policies can not prevent the occurrence of the banking crisis, and institutional and fundamental policies and infrastructures are needed.

Disclosure of information is one of the important elements of the capital market, which leads to transparency in exchanges and reduces information asymmetry, and leads to increased market efficiency and improved stability performance. With the development of markets and increasing stakeholder expectations, disclosing information related to social issues, sustainable development, and sustainability has become more necessary. Managers will disclose information if the benefits of voluntary disclosure outweigh the cost. Accordingly, the present study aims to investigate the effect of voluntary disclosure of non-financial information (historical and prospective) on the performance of non-financial sustainability of companies. For this purpose, the data of the 120 firms from the statistical population have been investigated and analyzed in the period from 1392 to 1398. The main variables of research are voluntary disclosure of non-financial information and performance of non-financial sustainability. To analyze the data and test the hypotheses, a multiple regression model (using the panel data method) has been used and the findings indicate that voluntary disclosure of historical non-financial information has a positive and significant effect on improving the Performance of Companies' non-financial Sustainability, while voluntary disclosure of future non-financial information does not have a significant effect on the Performance of Companies' non-financial Sustainability.

Today, corporate executives need to understand the needs and wants of customers more than ever before to avoid customer orientation toward competitors, so that they can better meet their needs and build long-term relationships with them. One of the factors that can affect customers' perceptions of the brand is ethical factors. Therefore, the present study was formed with the aim of investigating the effect of observing ethical factors by brands in customer purchasing decisions.                 

The present study is applied and is in the category of qualitative research. The statistical population of the present study included key decision makers to purchase steel ingots, including experts, business executives and CEOs of the companies purchasing the product, which is estimated at about 30 companies, 19 of which were selected by targeted sampling. The data collection tool was an interview, and finally the Dimtel technique was used to determine the type of factor communication and the DANP process was used to prioritize the factors.

The results showed that the criterion of economic factors of purchasing with weight of 0.2208 was the first rank, the criterion of specific factors of seller with weight of 1998/0 was the second rank, and the criterion of communication factors with weight of 1952 was the third rank, the criterion of specific factors of product with weight of 1923. 0.4 is the fourth rank and finally the criterion of the factors of purchasing conditions with the weight of 0.199 is the fifth rank.

Observance of ethical values ​​by brands, including activists in the field of steel industry sales, affects customer purchasing decisions and key ethical criteria such as responsibility, fame and moral competence of senior managers and experience and satisfaction with previous purchases are most effective.

Public participation as an indicator of political development has become increasingly important for governments. At the same time, indifference to political participation has challenged governments. By recognizing the social, the politicians want to motivate them to participate in the political process, so that the society can continue its democratic movement and the party or the political current to which they belong will win the elections. The question is whether an argumentative model can be used. Recognize individuals in political decision-making? In this study, researchers have identified the factors affecting the political reasoning model of voters by theoretically examining the application of cognitive sciences in political marketing, using the Delphi method with in-depth interviews with 28 experts in cognitive sciences, political science, and marketing science. And explain. Research Findings and Suggestions: Researchers have finally developed a model of political decision-making and based on their findings to governments, politicians, and political parties and suggest that this model be used to understand the method of reasoning of individuals and in political propaganda this Model to use.

Improving the level of usefulness of financial reporting of companies plays an important role in the decision-making of users of financial reports. One of the ways to improve the usefulness of financial reporting is to pay attention to the factors affecting it. In current research, the researcher seeks to present the usefulness of consolidated financial reporting using structural equations. The current research is descriptive-correlational in the field of applied research. The tool used in this research is a researcher-made questionnaire with 48 items. A sample of 125 people was selected from the auditor community, members of the Iranian Certified Accountant Society. In line with the aim of the research, the influencing factors on the usefulness of consolidated financial reporting were identified and tested. Research hypotheses have been analyzed using PLS and SPSS software. The results show that the factors of companies' behavior, legal barriers, financial dimensions, industry and business, capital market rules, corporate governance, auditor's knowledge and training, special standards, accounting demand, synergy, economic conditions, environmental conditions, intrinsic and executive limitations have a positive and significant effect on the usefulness of consolidated financial reporting.

The trend towards consolidated financial reporting has been subject to change with the globalization of the issue of improving the management of financial resources and accountability in the public sector. In this regard, studies have been conducted about the literature on the public sector. The quality of financial reporting is defined as the level of honesty of managers in providing fair and true information for decision-makers. Requiring managers to observe neutrality and objectivity in the items included in the financial statements leads to the improvement of the quality of financial reporting (Al‐Shaer, 2020). The quality of financial reporting improves the usefulness of financial information. Regulators and investors agree to have financial reporting with higher quality. Although the quality of financial reporting cannot be measured directly, prominent commentators consider it important as a major factor in the capital market; because the quality of financial reporting is a prerequisite for the proper functioning of the capital market and the economy, and has become an essential resource for market participants. Also, it reduces information asymmetry between managers, investors, regulatory agencies, society, and other stakeholders (Abbott et al, 2016).
The accurate process of the usefulness of accounting information leads to the interpretation of stock returns, which is still a current issue and is a very necessary issue in accounting and finance so that this issue provides evidence about the usefulness of financial information related to each company that exists in the capital market. The greatest pioneers and authors of this field are those who have done a lot of work in this field and have provided a lot of evidence that supports the relevance of accounting profit value in explaining stock returns (Bentley et al, 2017).
Consolidated financial reporting plays a major role in fulfilling the duty of accountability in a democratic society. Financial reporting should, on the one hand, help the government to fulfill its public accountability responsibility, and on the other hand, enable users to identify issues, obstacles, and challenges affecting the usefulness of consolidated financial reporting in different sectors. It seems that conducting research in Iran to discover and identify the external factors and mechanisms governing the usefulness of consolidated reporting by using the foundational context theory, in addition to opening a new perspective on financial reporting research, provides the necessary ground for promoting the usefulness of consolidated reporting. In general, a better understanding of the companies with consolidated reporting due to their volume discontinuity will help to better understand the market to increase efficiency and will lead to the creation of better financial markets, which is why this research is valuable. It seems that conducting research in Iran to provide an optimal model of the usefulness of consolidated financial reporting using the structural equations of the new perspective on financial reporting research provides the necessary ground for improving the quality of financial reporting. Therefore, in line with the goal of the research, the researcher seeks to identify the factors and dimensions influencing the usefulness of consolidated financial reporting.

This research is practical in terms of purpose and descriptive-surveying in terms of data collection. To collect information, a mixture of library and field methods has been used. Using library studies, subject literature, and research history were examined and components were extracted. This research was done in 1401. In this research, the structural equation model will be used to confirm or disconfirm the research hypotheses and the regression test will be used to investigate the effect of the intervention variable. Inferential statistics methods have been used to answer the research hypotheses and questions.
The statistical population of the research is people working as certified accountants, members of the certified accountant's society of Iran. It should be noted that the participants in this research were 125 experts. The raw data obtained from the statistical population were analyzed using appropriate statistical techniques and SPSS and Smart PLS software, and after processing, they were presented in the form of information. In current research, structural equation modeling methods, namely the Partial Least Squares (PLS) method, were used to test the measurement model and research hypotheses.

The results show that the factors of companies' behavior, legal barriers, financial dimensions, industry and business, capital market rules, corporate governance, auditor's knowledge and training, special standards, accounting demand, synergy, economic conditions, environmental conditions, intrinsic and executive limitations have a positive and significant effect on the usefulness of consolidated financial reporting. 

The relationships obtained from research hypotheses show that this relationship is stronger in the case of consolidated accounts than in non-consolidated accounts. Consolidated financial statements provide a clear picture of the financial information of the combined companies as a single company. Also, financial dimensions. laws and capital market and corporate governance provide more useful information than other factors and have more information content. The findings show that in Iran's capital market, investors pay special attention to the economic and environmental conditions in their decisions in evaluating the usefulness of the main companies. And causal conditions including behavioral, knowledge and ethical, structural and managerial, legal, and financial dimensions can have positive effects on the usefulness of financial information. Also, the components used in this research have not been tested in any of the previous research; therefore, the findings of the present study were not consistent with any of the previous studies

In the current paper, the indicators of auditing quality in the public sector are considered in a comprehensive manner. We are thus about to provide a model of public sector auditing quality utilizing a structural equation modeling approach. The purpose of the research is functional and in terms of nature, the paper is descriptive. The statistical population of the research is managers, deputies and their peers, chief auditors and senior auditors of the supreme audit court of Iran. The sample included 278 individuals using the Morgan table. The data collection tool was a questionnaire in 1399, and the hypotheses were examined using the structural equation modeling approach. To evaluate the fit of the research model, three criteria of reliability, convergent validity and divergent validity were used by Fornell and Larker methods. The reliability of the present study was evaluated through three criteria: factor load coefficients, Cronbach's alpha coefficient, and combined reliability.The findings of the paper reveal that the variables of organizational factors, human factors, data, and standard criteria, planning, the auditing process and standard reporting have a positive and significant effect on audit quality. In this regard, these factors explain 10%, 26%, 20%, 11%, 18%, and 19% of the changes in audit quality, respectively. Also, interfering factors have a negative and significant effect on audit quality and explain 14% of the changes in audit quality.

The purpose of this study, which is applied in terms of purpose and descriptive survey method and structural equations, is the effect of structural, behavioral and contextual factors on rural tourism marketing in Hormozgan province. Statistical population of 10249 people using Cochran's formula 384 people were selected by simple random sampling as a sample. The data collection tool in this research is a questionnaire whose validity has been confirmed using CVR coefficient and its reliability has been confirmed using Cronbach's alpha coefficient. Data were collected through a specialized and researcher-made questionnaire. Confirmatory and exploratory factor analysis has been used to determine the construct validity of the research questionnaire. The reliability of the research questionnaire was done by using interviews with experts and determining the Cronbach's alpha coefficient and SPSS software, to analyze the data performed using SPSS 22 software, descriptive statistics, tables and graphs were used and PLS software was used to model the structural equations. By performing factor analysis on 53 identified components, 3 factors were identified as dimensions of tourism marketing, which were structural, behavioral and contextual factors. Among them, 27 indicators are related to structural factors, 12 indicators are related to behavioral factors and 14 indicators are related to underlying factors. The results show that all indicators related to structural, behavioral and contextual factors have an impact on rural tourism marketing.

The concept of human resource value is based on value in general economics. Given that man is able to create potential future benefits, I can define the value of man in other resources as the current service of expected future services. In this research, the qualitative research method of data processing theory of the foundation is used. The theory of contextual processing can be introduced as a research approach in which new theories are formulated based on real data and through a scientific method. The statistical population of this study consists of the dean and vice dean of the faculties, experts and staff of Hormozgan Branch of Azad University. In total, after 23 interviews with experts, the transferred data reached saturation point and there was no need for new interviews and the sampling method was purposeful. Among the staff of Hormozgan Azad University, 29 people were selected as a sample to evaluate human resources. Human resources are one of the main factors in gaining a competitive advantage for any organization. There is no doubt that human resources must also be other value-added resources and part of the organization's assets in the reflection balance sheet. Accordingly, the amount of human resource accounting is revealed with the aim of providing information about human resources.

The use of business intelligence and business analytics to support decision making and their relationship with management accounting has been examined in a non-academic model. However, current research on the impact of intelligent business systems on management accounting systems is limited. The purpose of this study is to provide a comprehensive model of management accounting information system based on business intelligence according to environmental characteristics and competitive market conditions. For this purpose, in 1399, by obtaining the opinions of 15 experts in the field of management accounting and business intelligence who have executive experience in this field, through in-depth interviews, the factors affecting the management information management system based on business intelligence were studied. Finally, the model of management accounting information system based on business intelligence based on grounded theory including causal conditions, intervening factors and context as well as its strategies and consequences is presented. Research data were analyzed using coding and the main categories and subcategories (concepts) were extracted. Due to the lack of comprehensive research in Iran in this regard, the designed multidimensional model is the result of the views of various experts at the mentioned levels and provides a comprehensive view of the management accounting information system based on business intelligence in Iran.

One of the most important issues that is currently considered in most researches is the discussion of avoidance and its influencing factors and the results. Theoretically, tax avoidance is an attempt to reduce tax payments, so many companies appear to be involved in tax avoidance, so determining the factors that influence the level of tax avoidance in companies is important so far as a comprehensive indicator for it is not provided. Therefore, this study presents a comprehensive index for assessing tax avoidance by considering different indices using mathematical method. Also for testing and evaluation of the designed model, data from 152 companies during 2012-2019 were used in mixed method. For this purpose, a questionnaire was prepared and distributed among the experts about the weight and importance of the criteria considered for measuring corporate tax avoidance and the weight and importance of criteria were determined using one of the methods of multi-criteria decision making model (Shannon entropy). Confirmatory factor analysis was also used to measure the hidden variable relationships in this tax avoidance study; the results show that the proposed model is a good indicator for tax avoidance.