فهرست مطالب hosein kazemi

The present study aims to design and validate a structural model for factors affecting risk appetite in accepted banks in the stock exchange based on the grounded theory paradigm. In this regard, the research data were collected through semi-structured interviews with 15 experts in the field of accounting. The experts were selected using snowball sampling (in the first step) and theoretical sampling (in the second step). The collected data were analyzed and resulted in 100 concepts and 13 categories reaching theoretical saturation. The qualitative findings of this research, according to the elements of the Strauss and Corbin's grounded theory paradigm (1990), revealed that causal conditions include organizational factors and organizational maturity. Contextual conditions encompass the expansion and extension of communications. Intervening conditions involve risk management status, improvement of risk appetite framework, appropriate risk approaches, relevant risks in the bank, laws and regulations, and supervisory expectations. The central phenomenon or core concept includes risk strategy supervision and feedback, and action/interaction strategies consist of managerial methods. Consequences involve organizational growth and sustainability. Two assessment methods were used to validate the constructed model and research findings communicative assessment and discriminative (diagnostic) assessment. For reliability assessment, repeatability and transferability were employed.

The present research proposes a structural model of the factors influencing risk appetite in exchange-listed banks (focusing on human resources in Tehran). Therefore, a mixed-method research strategy of a sequential exploratory design (qualitative-quantitative) was employed. In the qualitative phase, using the Grounded Theory paradigm proposed by Strauss and Corbin (2018) and conducting semi-structured interviews with 15 experts in the relevant field, who were selected through purposive (in the first step) and theoretical (in the second step) sampling, the construction of a paradigmatic model was initiated. In the quantitative phase, data were collected from 384 human resources in the Tehran-based exchange-listed banks using a survey questionnaire developed by the researcher. Sampling was done through Cochran's formula and proportional stratified sampling method. The data were analyzed using SPSS version 26 and Smart PLS3 software. The results of data analysis indicated that a significant difference exists at the 0.01 level (P < 0.01) in the current and desirable status of the overall index and the six elements of the structural model of factors influencing risk appetite in exchange-listed banks among the human resources of exchange-listed banks in Tehran. This implies that the empirical structural (path) model and the reflective measurement of factors influencing risk appetite in exchange-listed banks fit and are consistent.

Soil desalination in drained fields is very important because soil salinity harms on crop yield. Therefore, for the optimal management of water and soil, and the sustainability of agricultural lands, salinity monitoring in soil is essential. In this study, 44 soil samples from the depth of 0-30 and 30-60 cm were prepared from drained lands, during one cropping year. Then, soil salinity and acidity map was produced by GPI, LPL, IDW, Ok, RBF methods. Evaluation of salinity at 0-30 cm showed that stable kriging in the first and third months, exponential kriging in the second month, RBF inverse multi-quadrant model in the fourth and fifth months, were the best models. The results 30-60 cm showed that stable kriging in the first and third month, Gaussian kriging in the second month, Exponential kriging in the fourth month, and RBF inverse multi-quadrant model in the fifth month were selected as the best model. Also, evaluation of pH at the depth of 0-30 cm showed that Spherical kriging in the first month, GPI with the first power in the second and fifth months, IDW with the second power in the third month and Exponential kriging in the fourth month had the lowest RMSE. Evaluation of pH at 30- 60 cm showed that stable kriging method in the first, third, and fourth months and GPI with the first power in the second and fifth months had the lowest RMSE. The problem of salinity and alkalinity was observed in most of the surveyed region, and the level of salinity in the surface layer of the soil was higher than in the deep layer. The comparison of the salinity map in different months shows that the salinity has been decreasing during the 5 months of monitoring and the general trend of pH changes is similar to EC.

The purpose of this research was to explore the future of management accounting, specifically focusing on data-based systems, using a structural analysis approach. The study aimed to provide insights into the field by projecting trends and developments up to the year 2030.This research is exploratory in terms of its purpose and application. The participants were 20 experts in the accounting profession who were selected using purposive judgmental sampling. The data processing involved the use of the structural interaction analysis method and the MICMAC software. According to the findings of the structural analysis of business globalization, the key drivers include the convergence of accounting and business, the relationship between industry and university in management accounting, the increase of academic experts, and the rapid pace of technological and business intelligence changes. They have an impact on improving the quality and quantity of companies' profits in the future of the management accounting profession by 2030. The results show that these drivers play a crucial and highly effective role in enhancing the future profitability of companies in various sectors within the management accounting profession.This finding can be valuable for management accounting policymakers to anticipate future developments in this profession and avoid being caught off guard.

Today, the organizations remain in the competition scene that strengthen the capabilities of strategic foresight in their human capital. This research was conducted with the aim of designing a model of strategic foresight capabilities for human capital in Minoo company.

This research is fundamental-applied according to its purpose. The statistical population included experts familiar with the subject, and using the theoretical sampling method, 10 experts were selected until theoretical saturation. The method of data collection was library studies and the fuzzy Delphi method and interpretive structural modeling were used to validate the model.

The findings showed that the model of strategic foresight capabilities for human capital of Minoo company has 5 dimensions and 25 components. These dimensions include rational capability, synergistic capability, strategic selection capability, environmental navigation capability, and adaptability capability. The findings also showed that the components of ability to respond to changes, the skill of developing a scenario, a positive attitude towards the external environment, self-awareness, environmental interpretation and control are the cornerstones of the model, and the design of the model should start from these variables and be extended to other variables. .

The human capital in manufacturing companies, especially Minoo Company, due to their nature, should have a high level of strategic foresight capabilities in order to meet the company's long-term goals.

The present research is aimed at investigating the relationship among managerial overconfidence, internal information quality, and investment efficiency in companies listed on the Tehran Stock Exchange (TSE). To this end, the financial information of 84 companies listed on the Tehran Stock Exchange (TSE) during the years 2014-2021 was employed. The research results indicate a positive significant relationship among the internal information quality, investment efficiency, and overinvestment; however, the relationship between the quality of internal information and underinvestment is negative and significant. Further, the results revealed that managerial overconfidence improves the relationship between the internal information quality and investment efficiency, while it weakens the relationship among the earning announcement rate, the accuracy of profit forecast by management, and overinvestment. Nevertheless, the opposite applies concerning the absence of updated financial statements due to significant errors. Moreover, the relationship among the earning announcement rate, the accuracy of profit forecast by management, and underinvestment is not affected by managerial overconfidence; but managerial overconfidence strengthens the relationship between the absence of updated financial statements due to significant mistakes and underinvestment.

The implementation of the financial management system of the public sector and the improvement of efficiency have led to create an incentive in the field of reforming the financial management system of the public sector.

It is a descriptive (non-experimental) survey method. The statistical sample of the research includes 165 accountants and financial managers, budget managers, financial experts, university lecturers, in the data analysis section, ranking was done using the importance of factors and model fitting or structural equation method.

The rate of progress in new technologies in causal conditions, decentralization and increased flexibility in contextual conditions, cultural values in interventionists, reforming the tax system in strategies and increasing social welfare.

The evaluation and ranking of modern public financial management in Iran, it was found that the model of modern public financial management has causal, contextual, intervening conditions, strategies and consequences, each of which, in the order of ranking, has the items of new technologies, increasing citizens' expectations, increasing corruption and poverty. severe limitation of the country's financial resources and legal and international requirements and regional competition; Decentralization and increasing flexibility, reforming the motivation and incentives and commitment of managers, reforming the method of training and counseling, creating an integrated information system, developing human resources and equipment and technology, and rules and regulations and procedures; Cultural values, leadership and management and involvement of politicians and politicization.

Investors consider various factors when deciding to invest, but according to many financial management experts, risk and stock returns are two very important factors that influence investor decisions. Therefore, it is very important to know the factors that increase efficiency and reduce risk. In the working conditions, there are many factors that somehow affect the activities and performance of economic institutions. Not all investors have the same beliefs about the market, and not all hold market portfolios. In this regard, the aim of this study is to look at heterogeneous investment and stock returns. that the present study was carried out using the library method and has a look at the concepts of heterogeneous investment and stock returns and related concepts.

Abstract
Background and Some small and medium businesses operate in the market for a longer period of time and the reason for that is the success of these businesses. The purpose of this research is to investigate the effect of demographic variables and attitudes towards success factors on the success of small and medium businesses under science and technology parks.
Research This research is descriptive and survey-type and practical according to its purpose. The statistical population of the research is the businesses covered by the technology parks, which were sampled by cluster method. 4 provinces (Kerman, Razavi Khorasan, Yazd and Fars provinces) were selected by a selective method and necessary data were randomly collected from companies located in technological parks. The data collection tools were interviews and questionnaires. One-factor analysis of variance, Friedman's analysis of variance and Mann-Whitney test were used for data analysis.
The results showed that family businesses and businesses that focus on internal factors have achieved more success. Companies that give higher priority to the variables of knowledge acquisition, innovation ability, increasing product quality, improving the technical ability of employees, relationship with universities and research centers, have been more successful in comparison with other business.
For the success of small and medium businesses in science and technology parks, focusing on family businesses and internal factors is of particular importance.

Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages. The tools that managers use to succeed are information that is often derived from their characteristics. The role of managers in competitive markets is also more intense. Therefore, the aim of this study is to evaluate the effect of management characteristics on the relationship between product market competition and management performance. The data collection method is archival and the sample consisting of 120 companies was selected during 2012-2019 and their data were analyzed using structural equation modeling. The findings suggest that as market product competitiveness and management characteristics increase, management performance improves, and management characteristics improve the positive relationship between competition and management performance Leading management traits have an impact on management ability, and in markets where the level of competition is high, the effectiveness of these traits is more evident.

Biomass plays an important role in providing energy and the global carbon cycle and monitoring the biomass is one of the most important issues in the agricultural sector. Using remote sensing techniques is an effective tool for estimating biomass. This reduces field studies and saves time and money. Today, management practices can be improved using remote sensing technology and vegetation indices. The suitability of the weather in Golestan Province for producing most agricultural products has made the province highly diversified in terms of crop and biomass production. For this purpose, in this study, satellite images of Landsat 8 and Sentinel 2 were used to estimate the residue biomass of crops in the watershed of the southwest of Golestan province (Mohammad Abad, Qaresoo, Zaringol, and Gharnabad).

For this, field surveys were carried out to sample the fields at different stages of plant growth, in the winter and spring of 2016. The number of samples for wheat, barley, canola, rice, and soybean was 90, 70, 65, 67, and 80, respectively. The biomass data were also measured from field survey using four quadrates (0. 25m2) and their moisture content was determined by weighting. The Landsat 8 and Sentinel 2 images were downloaded from the USGS site in the early and middle of the growing season for mapping sattelitesatellite-based vegetation indices including, NDVI, SAVI, RVI, DVI, and RDVI. The relation between the indices and obtained biomass was evaluated using regression analysis to produce biomass maps for five crop residues.

The results showed that the NDVI index is the best indicator to estimate the wheat, barley, and rapeseed residue biomass, in April, with a determination coefficient of 0.61, 0.65, and 0.65, respectively, according to the vegetative growth peak, and for the soybean crop in September, according to the peak of vegetative growth with a determination coefficient of 0.65, and the RVI index is the best indicator for estimating rice residue biomass in August in line with peak vegetative growth in the study area. The total amount of wheat, barley, canola, rice, and soybeans residues in the study area was estimated as 751657, 175637, 14979, 42628, and 93712 tons, respectively. The results of this study can be applied to managers and decision-makers of the agricultural sector in the province by identifying the potential for agricultural production and the amount of their residues.

The results of this study showed that the residue biomass of different products can be estimated by using the vegetation indices extracted from satellite images with acceptable accuracy in the study area. In this research, the overlaying for determining the cultivation area of wheat and soybean products was 97.74% and 97.6%, respectively. The precision of this method for peak vegetation periods was higher than the early stages of plant growth. Also, instead of a vegetation index, several vegetation indices were used and the NDVI and RVI index was the best indicator for estimating the residue biomass of different products.

In this work, ZnO with a nanorod morphology loaded on activated carbon (ZnO NRs-AC) was synthesized using the co-precipitation method for the photo-degradation of malachite green (MG) under the UV light. The photo-catalyst was characterized using various analytical techniques including XRD and FE-SEM. The Box-Behnken design (BBD) combined with the response surface methodology (RSM) was applied for the optimization of the influential parameters. The optimum values for the parameters involved were as follow: photo-catalyst dosage,16 mg; MG concentration, 30 mg L-1; and reaction time was 46 min. Studying the effect of foreign ions on the performance of the photo-catalytic process indicated the stability of ZnO NRs-AC in the photo-catalytic degradation of MG. According to the Langmuir–Hinshelwood (L–H) kinetic model, the kinetic degradation of MG followed a pseudo-first order kinetic model.

Human Resource Retention Architecture strives to help organizations utilize their most valuable resource by maintaining health, improving satisfaction, and enhancing employees' willingness to continue collaborating. The purpose of this study was to design an architectural model for the human resources retention of the Islamic Republic of Iran Police.

This research is an applied-developmental research with a mixed approach. In the qualitative part the case study method and in the quantitative part the fuzzy Delphi and Delphi methods are used. The statistical population in the qualitative section was law enforcement personnel and in the quantitative section police law enforcement personnel in fuzzy DEMITEL method, organizational and academic experts in fuzzy Delphi method. In the qualitative part, 22 employees were selected purposively and in the quantitative part, 22 employees were purposively employed in the fuzzy DEMATEL method and 16 organizational and academic experts in the fuzzy Delphi method. Data collection tools were semi-structured interviews in the qualitative section and Fuzzy Delphi and Delphi questionnaires in the quantitative section.

In architecture Findings in the qualitative part of the study indicate that human resource retention from the viewpoint of law enforcement personnel has three main dimensions of employee health with physical and mental health components, employee satisfaction with job satisfaction, manager satisfaction and organization satisfaction. And then, employee willingness includes the components of employee commitment, opportunities for development, livelihood and work-life balance, and quantitative findings showed that from the perspective of law enforcement personnel, maintaining the health of the most important dimension and creating opportunities for employees to be the most effective component of Retention is the organization's human resources.

From the experts' point of view, it is necessary for the architecture of human resources retention and achieving optimal conditions, changes in laws, policies, regulations and organizational procedures.

Human resources are the most valuable asset of all organizations. In any organization the maintenance and Retention of this valuable asset follows a specific strategy with regard to the organization's culture, structure, goals and missions. The purpose of this study was to identify and analyze the strategic factors of human resource Retention in NAJA.

According to its purpose, this study is a developmental one based on the research method. In this study, first, the strategic factors of human resources retention of the organization will be identified qualitatively and then the role and importance of each of the strategic factors will be analyzed by Fuzzy DEM.

The findings of the study showed that the strategic factors of HRM contain three main dimensions and nine components. From the perspective of police staff, the three main dimensions include employee health, employee satisfaction, and employee willingness to continue working with the organization, not the subcategory including body health, mental health, job satisfaction, manager satisfaction, organizational satisfaction, commitment and opportunities. Development, livelihood, and work-life balance.

In the present study, the components of work-life balance, staff livelihood and staff development opportunities were identified as the most strategic factors of Human Resources Retention.

Nowadays, one of the basic problems of organizations, in establishing the system of performance evaluation, is to identify the key indicators. In recent years, among the valuation models and performance, it has been more attention to the balanced scorecard; but many of the balanced assessment projects face up to fail in action. The most important reasons behind the failure in the establishment of a weak balanced assessment is in the selection of the appropriate key indicators. Hence, this study tried to applying an appropriate method for providing a model for the selection of the performance appropriate key indicators by the help of the modified balanced scorecard model and the use of a linear programming and the Operating consequences of this approach will present as a case at Commercial Company in Kerman. This study is an applied research, its method is descriptive – analytic one. The population included 71 members of the technical staff of projects and storage installations of state Commercial Company in Kerman that 10 members were the managers of the company.

The existence of deviations and even inappropriate or divergent norms in ‎advisory-regulatory ‎organizations such as NGOs is far more harmful than other ‎non-governmental organizations. ‎Therefore, the need to combat diversion ‎norms in such organizations is twofold. On the other ‎hand, the capacity of ‎normativity (especially inappropriate and diverse norms) varies ‎among ‎individuals and employees. Some people are more resistant to admission of ‎deviant norms ‎in the work environment and some are less resistant. Therefore, ‎the purpose of this study is to ‎identify and investigate the factors affecting the ‎level of diversion of NAJA staff so that it can ‎prevent the spread of diversion ‎norms among employees and increase the level of organizational ‎health. In ‎order to achieve this goal, after studying and compiling the existing ‎background, a ‎mixed method design (sequential exploratory design) was used. ‎In the first phase of the design ‎‎(qualitative study), with 20 experts from NAJA ‎and academic experts, interviews were ‎conducted to identify the factors ‎affecting the diversion normativity, and then, based on the ‎analysis of these ‎qualitative data, effective factors were identified and a questionnaire for ‎data ‎collection in the second phase of design (quantitative study) was prepared. In ‎the second ‎phase, a sample of 990 people was selected using stratified sampling ‎method from the statistical ‎population of the study (i.e. all staff working in ‎NAJA at three levels of officers). The analyzed ‎data confirmed that among the ‎identified factors in qualitative study, subculturial pressure, ‎subordination ‎morale, utilitarian ethical thinking, and extreme supervision, have a positive ‎and ‎significant effect on the diversional normality of NAJA employees. Also, ‎based on the priority of ‎the action, the data obtained from NAJA showed that ‎the priority in the field of corrective ‎actions is first with a utilitarian ethical ‎thinking, and then with subordination and subculture ‎pressure. In addition, ‎comparing the comparison of sample subgroups showed that the effect ‎of ‎subculture pressure on young employees and employees with less education ‎was higher than ‎that of older employees and employees with higher education; ‎the deviant effect of ‎subordination morale was higher in employees with higher ‎education, and the deviant effect of ‎utilitarian ethical thinking on lower income ‎officers is far higher than those with higher incomes.‎

Sustainable agriculture is a scientific activity, based on ecological principles that its main purpose is to create balance and sustainability in production systems. In order to assess the status of sustainable agricultural development in Golestan province, relative advantage assessment of support systems was used. For this purpose, five support systems are constructed, including agricultural resources, agricultural development, environment and ecosystems, rural societies and sciences, education and management based on 54 indicators. In final, status of sustainable agriculture developmant of 14 townships in Golestan province was calculated by sum of these support systems. Then, the status of sustainable agriculture were zoning in ArcMap media in 6 classes (high sustainable, moderate sustainable, weak sustainable, weak unsustainable, moderate unsustainable and high unsustainable). The results showed that Golestan province was weak in terms of sustainability in agriculture resources, agriculture development, environment and ecosystems and sciences, education and management, but it hadweak unsustainable in term of rural societies. In general, it can be stated that Gorgan and Gonbad-Kavous townships had the highest sustainability in some indexes. Also, Gomishan was identified as most unsustainable township in comparison with other townships in all studied indexes except rural societies and science, education and management. The results of sustainable agriculture development showed that Golestan province had unsustainable or weak sustainable status in development of sustainable agriculture, because only 5 townships from 14 townships had high and moderate sustainable and others townships were classfied in weak sustainability or un-sustainability classes.

With the entry of spirituality in the research of organizations and management, a considerable improvement has occurred. For a long time, spirituality excluded from surveying, but increasing research showed that it related to and integrated a lot of results in individual, organizational and society levels. Recent studies in the realm of spirituality and spiritual leadership, only paid attention to spiritual leader and spiritual workplace, and ignored the roles of followers in leadership equation.
This paper, with a developmental approach, and after using expert's opinions, aims to identify the traits and behaviors of spiritual followers and explore the roles of them in the leadership effectiveness. After analyzing data, using adaptive neural fuzzy inference systems, the results show that follower's virtue, critical thinking, active engagement, self-awareness and altruism have a significance role in exploring leadership effectiveness and the roles of follower's maturity and self-esteem, in leadership effectiveness, are not significant.

Optimal use of lands heavily relies on careful assessment of agro-ecological resources. Evaluation of potential lands for various cultivated crops is the first strategic priority to increase production and optimized use of resources. This present study was aimed to identify effective climatologic، topographic and soil-related factors on rainfed wheat cropping in Qaresoo basin of Golestan province and determination of suitable areas to produce this crops usings Geographical Information System (GIS) and Analytic Hierarchy Process (AHP). At first، ecological requirements of rainfed wheat was identified from scientific literatures and then were classified to provide thematic maps. In this study، minimum، average and maximum temperatures، precipitation، slope، aspect، elevation and EC were considered. The Analytical Hierarchy Process (AHP) was used to find weight of each factor. Finally، the maps were provided and overlaid in GIS media and afterward the zoning of areas for rainfed wheat cultivation was done. Results showed that wheat grown lands would be located in four suitability classes. About 5170 hectares (6%) of the agricultural areas and 3% of the total area of the Qaresoo basin were located in high suitable class for rainfed wheat cultivation. Suitable precipitation، lower slope and projecting to south slopes and also the desirable electrical conductivity were the reasons make these regions suitable. Also، results showed that about 909 hectares (1. 5%) of Qaresoo basin lands that now are cultivating by rainfed wheat، have not required potency to produce this crop.

In the recent two decades، digital divide، defined as the gap between the people who can access PCs and internet and those who cannot، has been proposed as one of the biggest challenges of digital age. Considering that the economic، cultural، social، and political by products of such a gap are viewed by many scholars to be more damaging than traditional gaps، the present research strives to detect the factors affecting this gap in Rafsanjan city. The present paper of the nature correlation، aim at application، using descriptive-survey method of data collection. The Cluster sampling numbers at 501، driven randomly from among the citizens، using structural equation modelling. The results indicate that economic and infrastructural factors affect the gap directly، while culture acts as a mediator that affects the gap via motivational access. Comparing different factors reveal that the cultural factor is more significant than economic and infrastructural factors. All the investigated variables can explain 55. 3 percent of the physical access variation.

The purpose of this study is to investigate the impact of corporate governance mechanism on financial performance and information transparency of listed companies in Tehran Stock Exchange during the period 1384-1390. In this regard, 67companies were selected for a period of 7 years. In this research, ownership concentration, Institutional ownership, board independence, board size, CEO duality and CEO tenure have been studied as corporate governance mechanism. Firms performance is measured by using two measures: return on assets and return on capital markets. Also, information transparency is reviewed through earnings management behavior and using of Kaznyk model based on absolute value of abnormal accruals. The statistical method used to test the research hypotheses is multiple regression using of pooled generalized least squares. Research findings show a significant positive relationship between ownership concentration, Institutional ownership, board independence and CEO Tenure with performance based on ROA and return on capital markets. Also there is a significant negative relationship between board size and CEO duality with performance based on ROA and return on capital markets. Furthermore, there is a significant positive relationship between ownership concentration, Institutional ownership, board independence and CEO tenure with information transparency. Also there is a significant negative relationship between board size and CEO duality with information transparency of listed companies in Tehran Stock Exchange.

The main objective in this paper is twofold: measuring technical efficiency and indicating its determinant factors for the Iranian insurance companies. We utilize stochastic frontier function and two alternative models: the “error component frontier”model proposed by Battes and Coelli (1992) and”technical inefficiency effect” model proposed by Battes and Coelli(1995). the parameters of both models are estimated by maximum likelihood method. Earned premium and investment income selected as outputs of insurance industry. Panel data of Iran, Asia, Alborz and Dana –the four insurance companies-over 10 years,(1922-2001); used to measure their technical efficiencies. The findings of this paper show that technical efficiency is equal to 79.30% in error component model and 81.71% in technical inefficiency model from earned premium point of view and 58.51% in error component model and 59.64% in technical inefficiency model from investment income point of view. Further results indicated that technical efficiency has direct relation with respect ratio of the number of branches located in Tehran, total assets, ratio of life insurance premium, ratio of non- life insurance premium and inverse relation with respect to ratio of employees qualified with bachelor’s degree.