فهرست مطالب mohammad tamimi

This research has been done with the aim of providing a sustainable development model for the Saderat Bank of Iran based on professional ethics. The current research is of the type of mixed exploratory research projects; based on this, first, using the qualitative approach, the dimensions, components, and indicators of the factors involved in the model of sustainable development based on professional ethics in the field of human resources management have been identified, and the initial research model has been designed. Next, based on the information obtained from the previous step, the model was validated (quantitative approach). The participants in the qualitative section included experts, managers, and senior experts in the development of sustainability and professional ethics in the Iran Export Bank network. The analysis of the data obtained from each in-depth interview continued using cluster and stratified random sampling and continued until the level of theoretical saturation and data sufficiency. In this way, a sample of 17 experts was invited for an interview. The population studied in the quantitative research, that is, to measure and confirm the fit of the model, their managers and deputies, and their senior experts who have years of experience, knowledge, and skills in various matters in the field of banking services, from which a sample of 400 was selected, Data collection has been done in two qualitative and quantitative parts, respectively, using semi-structured interviews and questionnaires. Data analysis has been done in the qualitative part with thematic analysis methods and MAXQUDA software, and in the quantitative part with interpretive structural modeling methods, partial least squares, and Smart PLS software. Factors including economic factors, social factors, environmental factors, strategic factors, professional ethics factors, sustainability disclosure, green human resource management, supply chain management, sustainable value creation, and psychological factors as the main themes of the sustainability development model with a professional ethics approach in the bank Exports were identified. The findings of the quantitative section, while confirming the research hypotheses, showed that the proposed model has good validity.

One of the main concerns of managers and accountants at different levels is how to create suitable platforms for human factors working in the profession so that people can work with a sense of responsibility and full commitment and observe ethical principles. In today's era, the losses and damages caused by neglecting the impact of professional ethics on the principles of corporate sustainability and sustainable development of companies require that the principles of professional ethics in order to promote the corporate sustainability system in the field of banking be given serious attention. This study has been conducted with the aim of providing a model of corporate sustainability development based on the professional ethics of managers and employees of Saderat Bank of Iran.

In terms of the purpose, the present research is of the type of applied-developmental research and in terms of the data collection method, it is a qualitative research method. In order to select the statistical population in the qualitative part of the research, and to create the components of the final model, the researcher is trying to interview the experts and managers and senior experts of Saderat Bank of Iran, which is with 17 experts, the sample size is based on reaching theoretical saturation with 17 interviews. Was determined. The main tool of data collection in the field section includes semi-structured interviews. For data analysis, in the first step of the research, the coding of specialized research interviews using thematic qualitative analysis with MAXQDA 20 software and fuzzy Delphi method with MatLab software, structural-interpretive analysis with MicMac software was used.

Based on the results obtained from qualitative data analysis, factors include economic factors, social factors, environmental factors, strategic factors, professional ethics factors, sustainability disclosure, green human resource management, supply chain management, sustainable value creation, and other factors. Psychology was identified as the main themes of corporate sustainability model with professional ethics approach in Saderat Bank.

Based on the influence-dependence diagram of variables of strategic factors, green management of human resources, psychological factors and professional ethics have a high influence and have little influence and are placed in the area of independent variables. The variables of corporate sustainability and supply chain management also have high dependence but little influence, so they are considered dependent variables. The variables of economic considerations, environmental considerations, social considerations, sustainable disclosure and sustainable value creation also have a high influence and degree of dependence, so they are linked variables.

This article is aimed at designing and validating a model for overcoming the challenges of virtual education in the post-corona era. This cross-sectional study in terms of purpose is exploratory, in terms of audience is basic and in terms of approach is a mixed research. The participants in the qualitative section was made up of 20 Tehran’s  educational managers and experts at the first secondary level. After interviewing 17 persons who have been selected purposefully we reached theoretical saturation. The statistical population in the quantitative section consists of teachers of the first secondary level at Tehran in the academic year of 1400-1401. The sample size was estimated to be 384 teachers, selected via Cochran's formula and cluster-random method. The data collection tools were semi-structured interviews in the qualitative phase and researcher-made questionnaires, which were validated by construct validity, convergent validity and divergent validity methods. Using Cronbach's alpha and composite reliability, the reliability of the questionnaire was also evaluated. In order to t identify the dimensions and components of the research, we used thematic analysis and for finding   the relationships of the elements we used the structural-interpretive modeling method and for validating the research model we applied the partial least squares method. The results of the research showed that the infrastructure of human resources and technology ,and the rules of virtual education provide a context for the culturalization of virtual education. Cultivation of virtual education has led to the digital skills of teachers and the monitoring system of virtual education, and these factors also lead to the participation of students. Students' participation is related to the performance evaluation system of virtual education and the creation of a teaching-learning environment, and at  the end, the development of virtual education can be achieved through the efficiency of the educational system and the repair of students' learning gaps.

The shift from traditional public management (PM) to the new public management (NPM) due to the low productivity of the management system has led to the emergence of concepts of citizenship rights instead of terms such as client in traditional theory or client in modern theories. The emergence of these approaches in accounting, which was borrowed from business management, the purpose of this research is evaluating the green citizenship reporting function of capital market companies.

This research is in terms of developmental and combined methodology. In the qualitative part of the research, meta-analysis and Delphi analysis were used, and in the quantitative part, fuzzy evaluation analysis was used to prioritize the selection of the most effective green citizenship reporting function of capital market companies. In this study, the statistical population in the qualitative section were 14 experts in accounting and financial management at the university level and in the quantitative section were 25 senior managers of capital market companies in Iran.   

The results in the qualitative part indicate the determination of the three dimensions of the company's green citizenship reporting function in the form of 14 indicators. The results in the quantitative section also showed that the critical functions of green citizenship reporting are the most effective way of green citizenship reporting.

It was also found that providing a detailed report on the role and responsibility of specialized environmental committees (A14) as an indicator of critical performance of green citizenship reporting is the most important indicator among the indicators identified at the capital market level to strengthen green citizenship reporting.

Despite the growing importance of the role of knowledge in promoting innovation performance and maintaining competitive advantage in a highly competitive global environment, organizations face many difficulties in utilizing and developing the external knowledge flow infrastructure. Promoting organizational learning based on absorptive capacity theory and creating exploration and exploitation structures based on organizational ambidexterity theory can be an explanation to help organizations to solve these problems. This study aims to explain the effect of knowledge absorptive capacity in achieving competitive advantage and the mediating role of organizational ambidexterity in a study in export companies.

The initial model was extracted from the literature and in the qualitative stage through in-depth interviews with experts, the final conceptual model was drawn. The research questionnaire, after confirming its reliability and validity, was distributed among managers and experts of Iranian export companies by random sampling method. The statistical population of the research were 570 top Iranian export companies. In the qualitative section, sampling was performed by theoretical sampling method and 11 managers of companies with more than 5 and 10 years of experience were selected. The field of activity of selected companies included: gas and petrochemical, steel, auto parts, pipes and fittings and food.

In the quantitative section, a sample of 78 companies was selected with the help of G*Power software. Qualitative data analysis was performed by ATLAS.ti and quantitative data with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that the absorptive capacity does not have a significant effect on the competitive advantage. Nevertheless, the effect of this variable on organizational ambidexterity and the effect of organizational ambidexterity on competitive advantage is significant. Therefore, it can be said that organizational ambidexterity has been a perfect mediator in the relationship between absorptive capacity and competitive advantage.

Originality/Value: 

The findings of this study provide a path for export companies in order to gain a competitive advantage. Companies can facilitate the flow of external knowledge into the organization by strengthening the ambidexterious organizational structures, creating learning environments and strengthening the capacity to absorb knowledge.

The purpose of this study was to design and validate a whistleblowing model in order to help grow the Social Security Organization of Iran. It was a descriptive-survey study that relied upon mixed-methods approach for data collection and analysis. The statistical population of the study was comprised of all employees of the Social Security Organization in the insurance and medical sectors (N= 67,188), with an optimal sample size of 380 participants (as indicated by Morgan’s table). The purposive sampling method adopted in the qualitative phase led to the selection of 15 experts in the field of management. In this phase, the fuzzy Delphi method was used to explain the dimensions, components, and items of the research. In the quantitative phase, the components explained in the qualitative phase were used to design a questionnaire, which was then distributed in the target community. After receiving the filled-in questionnaires, the obtained data were analyzed by SPSS and SmartPLS software. Inferential tests such as structural equation modeling and path analysis were used to test research questions and undertake modeling. The qualitative phase and Delphi analysis results showed that the dimensions of whistleblowing included moral considerations, personal characteristics, external whistleblowing, and formal whistleblowing. Moreover, the dimensions of organizational growth in the Social Security Organization included health and wellbeing, organizational structure, assurance of progress, partnership with others, openness and transparency, nurture and volition, feedback, readiness for change, and organizational trust. The results of quantitative phase and structural equation modeling revealed that organizational whistleblowing had a significant effect on organizational growth.

The sustainability and development of organizations depends on aligning with rapid changes, development and growth, because rapid changes and environmental changes make organizational improvement and growth inevitable in various situations.

The purpose of this study is to design a whistling policy model for organizational growth in the Social Security Organization.

This research is developmental in terms of purpose. In terms of descriptive-exploratory and qualitative methods and in terms of information collection, it is field and library. The sampling method is purposeful (non-random) and includes 15 experts in the field of management.

In the present study, in the first step, the final indicators of the research were screened and identified. A total of 76 factors have been identified based on the research literature and specialized interviews. Fuzzy Delphi approach was used to screen the indicators and identify the final indicators, and after performing two rounds of Delphi, 66 indicators were extracted.

Dimensions of whistling included moral considerations, personal characteristics, external whistling, formal whistling. Dimensions of organizational growth in the Social Security Organization include health and well-being, organizational structure, assurance of progress, partnership with others, openness and transparency, nurture and authority, feedback, readiness for change, organizational trust.

Measuring the hospitals financial performance in the health care system is of great importance. This is because hospitals with good financial performance can maintain reliable systems and provide necessary resources to improve quality. The aim of this study was to measure, compare and rank the financial performance of social security hospitals based on their size using a dynamic network data envelopment analysis model.

This descriptive-analytical study was conducted using information sources in social security hospitals. Data were collected from financial statements from 2016 to 2019. The network efficiency analysis of the units was performed by GAMS 28 software.

According to the findings from 50 hospitals, among the hospitals with less than 100 active beds, the highest financial performance score belonged to Aras Ardabil hospital (0.79) and the lowest to Shabikhani Kashan hospital (0.24). Among the hospitals with 100 to 200 active beds, the highest financial performance score was obtained by Gharzi Malayer hospital (0.78) and the lowest by Imam Reza Islamshahr hospital (0.27). Imam Reza Urmia hospital with a score of 0.87 and Beheshti Shiraz hospital with a score of 0.39, achieved the highest and lowest financial performance in the dynamic network usage, among the hospitals with more than 200 active beds.

Using the dynamic network data envelopment analysis model, the researchers measured the input and output of each decision-making unit over time. They also provided information about the system and internal structure in order to achieve overall efficiency. It is suggested that policymakers and hospital managers abandon the idea that a higher input rate determines a higher level of efficiency. They need to consider the compatibility of hospital size and internal structure in order to improve efficiency.

Illegal and unethical activities in organizations are formed by some people, which are sometimes carried out in different guises and away from the eyes of regulatory and hidden institutions. Therefore, the existence of a monitoring system that is aware of the organization and observes and reports the shortcomings is necessary before the occurrence of undesirable consequences. The purpose of this research is to design a sutzeni model in the direction of growth and organizational health and well-being in the social security organization.

In terms of data collection, this research is mixed and descriptive survey. The statistical population of this research includes all the employees of the organization in the insurance and treatment departments, and their number is 67188 people, and the number of samples was selected based on Morgan's table of 380 people, and the sampling method is random clustering. The sampling method in the qualitative stage was purposeful, and the theoretical saturation criterion included 15 experts in the field of management. In the qualitative part, the dimensions, components and objects of the research were explained using the fuzzy Delphi method. In the quantitative part, using the components explained in the qualitative part, a questionnaire was designed and distributed in the target society. After completing the questionnaires, the information was analyzed with SPSS and SmartPLS software. Inferential tests such as structural equations and path analysis have been used to test research questions and modeling.

The results of the qualitative part and Delphi analysis showed that the dimensions of swindling include moral considerations, personal characteristics, external swindling, and official swindling. Also, the dimensions of organizational growth in the social security organization include health and well-being, organizational structure, guaranteeing progress, partnership with others, openness and transparency, nurturing and authority, feedback, readiness for change and organizational trust. The results of the quantitative part and the structural equation test showed that organizational burnout has a significant effect on growth and organizational health and well-being.

Therefore, the research results showed that there is a significant relationship between organizational stress on growth and organizational health and well-being. Also, the results of this study showed that the correct and principled implementation of sutzeni in the social security organization leads to an increase in growth in the organization and affects different dimensions of growth.

Productivity is one of the indicators for assessing the status quo regarding use of production factors, including financial resources, and the health management systems, especially hospitals, are no exception. This study endeavored to evaluate the financial productivity of social security hospitals in Iran using the Malmquist Productivity Index (MPI).

This study was a survey research. To calculate the MPI in all social security hospitals during 2015 to 2018, initially, through interviews with 10 experts in this field, the most important criteria for evaluating financial productivity in hospitals were identified (10 criteria). Seeing as the specified criteria had some special features, they required mathematical modeling; in such a way that some of these criteria were uncontrollable and others were among the undesirable criteria. The proposed mathematical model was a network data envelopment analysis (DEA) model with correct input and output, fixed input, and undesirable output for use in calculating the MPI.

The calculation of financial productivity of hospitals was possible using MPI and DEA method with the help of 10 main criteria including personnel cost, administrative cost, cost of transfer payments, number of active beds, cost of physicians’ benefits and perks, cost of staff’s motivational benefits and perks, the amount of invoices for hospitalized patients, the amount of invoices for outpatients, the sum of medical functions, and the number of days of hospitalization. The results confirmed those obtained in the previous studies.

Knowing the financial productivity of hospitals during different periods can lead to the optimal allocation of financial resources to increase the financial productivity of hospitals.

The purpose of this paper is investigating the effect of JCPOA on the network behavior analysis of Tehran Stock Exchange indexes using the minimum spanning tree (MST) and hierarchical clustering. By simplifying a complex system, network analysis allows for the extraction of important and essential information from that system. In this paper, using network analysis the simultaneous behavior of 38 industry indexes in Tehran Stock Exchange in manufacturing, service and invest-ment sectors during 2012-2017 was investigated. These analysis included identi-fying the main indexes in the direction of moving other indexes using the MST, providing a classification using hierarchical clustering for the behavioral similarity of the indexes as well as examining the degree of integration (behavioral similarity) of market indexes over time. The results showed that investment, automobile, industry and medicine indexes in the research period had a major role in guiding other indexes and indexes can be classified into six groups in terms of behavioral similarity. The market has also been moving toward integration of indexes since early 2015 and beginning the executive steps of Joint Comprehensive Plan of Action (JCPOA). This reflects the investors' hope for the promotion of all indexes.

This study was conducted with the aim of identifying and prioritizing specialized tools for hospital revenue development with a development budgeting approach in the direction of health tourism. Based on the summary of previous studies and based on the data obtained from the implementation of Delphi technique among the experts of 17 Shahrivar Abadan Hospital of the Social Security Organization of the province and its policy makers in this field, eight criteria for developing health tourism infrastructure in the province, improving medical standards. Ease of travel and geographical proximity, specialized medical staff, specialized and professional marketing, budget and economic development, structural and managerial development, cultural and social development were identified as the main components of specialized tools for hospital revenue development with development budgeting and health tourism approach. Using the hierarchical approach, first, using this method, a hierarchical tree was formed, then the studied options were examined according to the criteria, and then the criteria based on the objective function were examined. Prioritized by implementing Expert Choice software. The results of statistical studies showed that according to the experts of 17 Shahrivar Abadan Hospital, the Social Security Organization of the province upgraded medical standards with a value of 0.168 in the first rank, specialized medical staff with a value of 0.155 in the second rank, development of health tourism infrastructure in the province with a value of 0.139 in the third rank. Structural and managerial development with a value of 0.128 in the fourth place, budget and economic development with a value of 0.116 in the fifth place, ease of travel and geographical proximity with a value of 0.115 in the sixth place, specialized marketing and profession with a value of 0.096 in the seventh place and cultural and social development with A value of 0.077 ranks eighth in the priority of specialized tools for revenue development of hospitals with a development budgeting approach and health tourism, the adjustment rate of 0.006 is also in the acceptable range.

This study was conducted with the aim of identifying and prioritizing the harms of ideal planning in the optimal allocation of operating budget. Based on the summary of previous studies and based on data obtained from the implementation of Delphi technique among experts and senior planners of Ayandeh Bank of Khuzestan Province and bank policy makers in this field, seven criteria: Injuries in budget input area, Injuries in process monitoring Organizational deficiencies, costs in the area of ​​cost-effectiveness and efficiency, injuries in the area of ​​structural weakness in the organization, losses in budgeting output, injuries in the area of ​​budgeting results and injuries in the area of ​​rule of law in budgeting were identified. Using the hierarchical approach, first, using this method, a hierarchical tree was formed, then the options under consideration were examined according to the criteria, and then the criteria based on the objective function were examined. Prioritized by implementing Expert Choice software. The results of statistical studies showed that from the point of view of experts and senior planners of Ayandeh Bank of Khuzestan province, damage to the rule of law in budgeting with a value of 0.219 is the first priority of ideal planning damage in the optimal allocation of operating budget Cost-effectiveness and cost-effectiveness in the field of 0.182 in the second place, budget output losses in the value of 0.179 in the third place, damage in the field of budget results with a value of 0.135 in the fourth place, damage in the field of organizational process monitoring 0.117 in the fifth place, budget input area injuries with a value of 0.088 in the sixth place, and finally in the area of ​​structural weakness injuries in the organization with a value of 0.075 in the seventh place. 0.005 is also in the acceptable range.

This study was conducted with the aim of identifying and prioritizing the factors affecting procedural budgeting with the approach of realizing the public interest. Based on the summary of previous studies and based on the data obtained from the implementation of Delphi technique among the experts of Masjed Soleiman Oil and Gas Exploitation Company and its policy makers in this field, seven criteria are frameworks and regulations, budget transparency, structural factors, Management factors, public interests, operational factors and intra-organizational factors as the main components of factors affecting procedural budgeting were identified with the approach of realizing the public interest and prioritized using a hierarchical approach and implementing Expert Choice software. The results of statistical studies showed that in the opinion of experts of Masjed Soleiman Oil and Gas Exploitation Company, public interest with a value of 0.208 is in the first rank of the factors affecting procedural budgeting with the approach of public interest and in the next ranks are operational factors with a value of 0.181. In second place, managerial factors with a value of 0.159 in the third place, structural factors with a value of 0.142 in the fourth place, budget transparency with a value of 0.126 in the fifth place, intra-organizational factors with a value of 0.097 in the sixth place and finally frameworks and regulations with a value of 0.084 In the seventh place, they prioritize the factors affecting the procedural budgeting with the approach of realizing the public interest, and the adjustment rate of 0.003 is in the acceptable range. These results can change managers' decisions and cause some changes in their attitudes.

Nowadays, financial markets in Iran have attracted the attention of many managers, investors and financial policymakers. Therefore, in order to make the optimal decision and reduce the risks in such a market, it is important to identify and analyze the network behavior of the financial markets at different times to obtain the optimal decision. The current study aims to answer the following research question; how is it possible to use the minimum spanning tree and hierarchical clustering in the network analysis of the Tehran Stock Exchange? The period examined was 2013 to 2018. The population consisted of all the companies accepted in Tehran Stock Exchange. The sampling was selected purposefully and contained the companies which had at least one trading day in the time span from the beginning of 2013 to the end of 2018. The stock of the investigated companies was considered as the vertexes of one graph and the coherent information criterion was considered as the weight of the edge. First, the minimum spanning tree of the graph was calculated. The results revealed that the stocks of DarooAbuReihan, DarooPakhsh and Alborzdaroo had a high influence on directing the prices of the other stocks. Furthermore, the results of hierarchical clustering classified the stocks of the companies into 8 clusters. This study presents a viewpoint about the modern method designed for the analysis of complex financial networks. Moreover, the study offers an analysis of Iran's stock market structure which can be the center of finance researchers and analysts' attention.

The rapid and continuous development of markets and competitions has changed the boundaries and dynamics of the business environment. Therefore, firms have increasingly confronted with unexpected challenges. The theory of dynamic capabilities states that firms require dynamic capabilities to success and gain competitive advantage in rapidly changing complex environments. The purpose of this study is to quantify the effect of dynamic capabilities on competitive advantage through organizational ambidexterity mediation. Organizational ambidexterity is considered as a new managerial structure, which is discussed for the competitive advantage and survival of companies and is obtained through the efforts of organizations to exploit and explore opportunities. In this research, a questionnaire was developed to collect data and the sample size was suitable for 78 subjects using G*Power software. Research data collected from Iranian export companies. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to measure the effects of variables. The paper argues that dimensions of dynamic capabilities including sensing, seizing, and reconfiguring have a positive significant effect on competitive advantage, both directly and through organizational ambidexterity. Based on the results, all research hypotheses were accepted at a minimum level of 95% confidence. This research showed that dynamic capabilities have a positive impact on gaining competitive advantage. In addition, higher dynamic capabilities will facilitate the company's ability to mobilize resources to attract opportunities and eliminate threats and help to reconfigure knowledge resources to explore and exploit.

Internet banking is one of the phenomena that can improve the quality of the services provided by banks to its customers and make customers more satisfied. The purpose of this research was to evaluate the results of customer satisfaction in accepting Internet banking in Ahvaz city. This research is applied in terms of its purpose and it is descriptive in terms of its nature. The statistical population of the research consisted of clients using internet banking services in Ahwaz. Data were collected using a questionnaire. The sample size with the Morgan table for an unlimited society is at least 384 people. Cronbach's alpha method was used to determine the reliability of the instrument. In order to verify the reliability of the questionnaire, a pre-test sample of 30 questionnaires was first tested. Then using the data obtained from these questionnaires and using SPSS software, the confidence coefficient was calculated using Cronbach's alpha method for this tool. The results showed that the effect of internet banking acceptance on customer satisfaction and also, the effect of customer satisfaction on oral advertising and customer loyalty is positive.

Iodine deficiency disorders (IDD) control program has two important factors: annual monitoring of urine iodine levels and controlling iodized salt consumed in the community. Preserving the iodine indexes in different level is important now too. This survey determined factors affecting median levels of urine iodine levels in students of Kurdistan Province (Iran). This cross-sectional study selected 255 8-10-year-old students using cluster random sampling. Data was obtained by a questionnaire and urine analysis. The collected data was analyzed by Mann-Whitney and Kruskal-Wallis tests, Spearman correlation, and multiple regression. All analyses were performed using SPSS19. The median urine iodine level of the studied school children was 9.7 μg/dl. There was no significant relation between urine iodine level and sex, place of residence (rural/urban areas), and household iodized salt intake (r = 0.188, P = 0.003). Overall, 119 families (46.7%) did not appropriately protect their iodized salt. The amount of iodine in salt and the condition in which salt is kept had relationships with children’s urine iodine levels. Low median level of urine iodine in students, low household iodized salt, and high use of salt with lesser iodine than the standard value showed that the IDD program in Kurdistan Province has not been successful. Therefore, there is a risk for increased prevalence of Goiter in the region. We recommend interventional programs to improve the current status in the province.

The Capital Asset Pricing Model (CAPM) has dominated finance theory for over thirty years .Capital Asset Pricing Model is an equilibrium model that explains why rates of return expected on stock is different; it suggests that the market beta alone is sufficient to explain stock returns. However evidence shows that the cross-section of stock returns cannot be described solely by the one-factor CAPM. Therefore, the idea is to add other factors in order to complete the beta in explaining the price movements in the stock exchange. The main contribution of this research is comparison between the CAPM, the Fama and French asset pricing model (TPFM) and the Four Factor Pricing Model (FFPM) adding the third and fourth moments to explain stock returns changes Tehran Stock Exchange listed firms. Research statistical Society is Companies listed on the Tehran Stock Exchange from 1386 until 1389, a period of 4 years. The sample consisted of 33 companies among the top 100 companies in Tehran Stock Exchange member firms. In present research survey Addition of skewness and kurtosis on the proxy asset pricing model four factors have a greater ability than other asset pricing models in explaining variations in stock returns are expected on top 100 companies in Tehran Stock Exchange member firms period 2007-2011.The selection of the best model is based on the highest coefficient of determination. The kurtosis-FFPM turned out to be the best model.