جستجوی مقالات مرتبط با کلیدواژه « کارایی » در نشریات گروه « علوم انسانی »

Organisational Citizenship Behaviour (OCB) is one of the important concepts that has been used as an effective factor in the success of organisations in recent years. Despite the proven effect of OCB on the effectiveness and efficiency of the organisation, the appropriate method to determine the extent of its effect is less known. OCB is a qualitative indicator as an output in performance evaluation. In this article, we measure the effect of the OCB quality index on the efficiency of institutions using the envelopment analysis method of ordinal data without compensatory properties.

Data coverage analysis is a powerful tool for assessing the performance of decision-making institutions based on a large number of input and output indicators, which can be quantitative or qualitative. Data coverage analysis models have compensatory properties, i.e. the weakness of one index is covered by the strength of another, and efficient institutions do not necessarily have a favourable quality level. This article presents a new method for performance evaluation that includes the quality index of OCB and a modification of the data envelopment analysis model without compensability. Another feature of the proposed model is the ability to separate qualitative and quantitative indicators in the evaluation. In the presented method for ranking institutions, the improvement of quality is considered simultaneously with the reduction of costs without compensability.

In this study, ten public and applied scientific institutions in three cities of the country were evaluated with the proposed model. Four quantitative indicators and one qualitative index of OCB were used in the evaluation.

Originality/Value: 

The OCB index was measured using 1024 questionnaires and the results show the efficiency of 7 institutions. Then, by using the proposed new method, the ranking of institutions with logical results in performance evaluation was achieved. To validate the method, the results of the proposed method were compared with the ranking results of the hierarchical process method.

Exchange-traded funds (ETFs) are an important innovation in the global financial markets, where there is still the possibility of incorrect pricing and creating arbitrage opportunities in these funds. Since the investment units in ETFs are traded in the same way as stocks, the transactions of these funds at a price other than their intrinsic value may be considered as their disadvantages. Considering the short history of these funds in Iran and the importance of their pricing efficiency, this research has taken a step to investigate this issue in the capital market of Tehran. In order to achieve the above goal, six funds (equity, index and fixed income) were selected. Daily data of a 6-year period (2016 to 2021) has been used for analysis. The results show that the performance of the selected funds was better than the performance of the whole market index. Also, the results showed that the factors affecting the Tracking Error and Premium (discount) in different funds provide different results and price inefficiency is also evident in these funds.

The main purpose of this research is to investigate the impact of the social performance index on the efficiency of banks. In order to reach this goal, a 10-year period was considered during the years 1390 to 1399, and finally 19 banks were selected as the study population. The independent variable of this research is the social performance index of banks. And in order to compile the social performance index checklist, meta-combination method was used. Then, to measure the value of the social performance index, the content analysis method with the index approach (the number of disclosed items over the total number of items that can be disclosed) has been used. Also, the dependent variable is the efficiency of banks. The statistical method used to test the hypothesis proposed in the research is "panel data". The results of the research show that there is a positive and significant relationship between the social performance index and bank efficiency. That is, the more attention is paid to the social performance index in banks and the more money is spent to make them operational, the efficiency of the bank will also increase, and on the other hand, the estimation coefficient shows 0.44 for social performance indicators.

The state of development of technology in today's world is such that the development process and the future of the world in the field of technology cannot be accurately predicted. In the meantime, blockchain technology has been highly regarded as a revolutionary technology. This technology is a protocol that allows information to be exchanged directly between contracting parties in a network without the need for intermediaries. Blockchain has been one of the most important technology trends in recent years, and banking is one of those sectors that many experts believe will accept major changes from blockchain technology. Considering the revolutionary impact that blockchain technology can have on the banking system, it will be very important to examine the impact of this technology on the banking system, which represents how to create, present and acquire value in this sector. The purpose of this research is to investigate the impact of this technology in the banking system. In order to achieve this goal, the method of data collection is the type of document-library research and sample statistics, and it is quantitative-qualitative in nature, and the method is a survey, and the tools used are questionnaires and field observations. According to this research, it confirms the effectiveness of blockchain technology on the banking system. Finally, considering that blockchain technology will challenge almost all the core sectors of the banking system, it is necessary for banks to adopt a suitable strategy to deal with the threats and use the opportunities resulting from this technology.

The usual way to oblige the delinquent obligee to do the work is to appeal to the court judge and file a case to issue a final judgment and also file a case to execute the judgment (prior actions of the judge) and the delinquent obligee may still refrain from doing the work during the execution of the judgment. In this assumption, by resorting to Article 237 of the Civil Law and Article 47 of the Law on the Execution of Civil Judgments, under the supervision of the litigant, the obligee or another will carry out its execution and collect its costs from the obligee. This method is erosive and expensive and harmful. The research question is whether there is a possibility of extrajudicial replacement of the obligee in breach by the obligor or not? We examined the answer to the question by proposing and explaining the theory entitled extrajudicial replacement of the obligee in breach in the modern law of obligations of France and the law of obligations of Belgium and while introducing the theory, the conditions and scope of its implementation were examined. In Article 1222 of the New Civil Code of France approved in 2016, the French legislator has provided for the possibility of replacing the obligee in violation. With the conducted studies, it is possible to propose a theory and the capacity to implement it in Iran's law of obligations, and the attractiveness of implementing the replacement theory is the elimination of the erosion process or the judge's previous actions and its high economic efficiency.

The purpose of this study is to investigate the effect of improving the efficiency of the cost price system by using appropriate and updated techniques on organizational goals, including: improving accountability, operational budgeting capability and improving information transparency, improving managers' decision-making, efficiency and improving effectiveness. . The organization under study is the Agricultural Research, Education and Promotion Organization. For this purpose, a questionnaire consisting of 77 questions in the form of the dimensions of McKinsey's Haft S model was distributed to a sample of 403 managers and experts of the studied organization to obtain information and by using structural equation modeling with the approach Partial least squares (PLS) analysis was performed. The results indicate that from the point of view of the managers and employees of the Agricultural Education, Promotion and Research Organization, increasing the efficiency of the cost system has led to improved responsiveness, increased operational budgeting capabilities and improved information transparency, improved decision-making by managers, improved efficiency and Improving effectiveness in the organization will be studied.

A significant part of the the capital of the leading organizations has been attributed to the considering human resources in recent years. The knowledgeable and capable managers know that the more they provide the prerequisites for progress and promotion of human resources, the more they guarantee the success, efficiency and superiority of their organization before other organizations. The most efficient way for achieving high competitive advantage and the most important superiority index according to tremendous changes in the economic conditions is empowering and making efficient the human resources in organizations. Human resource is the most important capital of the organizations. The purpose of this research is to propose a model of efficiency of investment in human resources. The statistical population consisted of all companies listed in Tehran Stock Exchange. The research method is descriptive and survey. The statistical sample included 155 companies selected via available sampling method. The data were collected by author-made questionnaire based on Likert scale. Kolmogorov- Smirnov test was used for normality test and structural equations modeling was employed for hypotheses test. The results showed that the quality of financial disclosure, human capital disclosure, improvement of business environment have a positive and significant impact on human resources.

Since the healthcare system is one of the most important pillars of community health, and considering that providing healthcare services to the people is one of the elements of individual development in any country, attention and supervision of this sector can lead to development and social welfare. To ensure better and higher quality healthcare services, performance evaluation in the health sector plays a crucial role. In order to achieve this, proper and proportional use of existing facilities and assets is inevitable. In this study, by introducing an application in the field of healthcare systems, the educational hospitals of the country have been measured in terms of performance and their managerial ability has been calculated. Additionally, by identifying and introducing the impact of contextual variables on the performance of decision-making units, their efficiency has been assessed. For this purpose, data related to educational hospitals in 31 provinces of the country was collected, and then by identifying contextual variables and with the presence of undesirable factors, the efficiency was evaluated and the managerial ability of each was calculated. To reach this goal, in the first step, technical efficiency with the presence of undesirable factors was calculated using data envelopment analysis technique, and then the logarithm of technical efficiency obtained from the first stage was regressed on a set of contextual variables that affect hospital performance. In the next stage, managerial ability was extracted from the residual of the regression obtained from the previous stage. Finally, a unique ranking based on the managerial ability of each unit was provided. Ultimately, the results obtained were analyzed and examined in order to provide valuable suggestions for managers and more efficient management of the country's hospitals to maintain public health. According to the study, without considering contextual variables, 25 effective units were evaluated, but by applying the effect of contextual variables on the efficiency index, no unit becomes effective, proving the high impact of such indices on the performance of units. Additionally, in the ranking of units based on managerial ability, Lorestan province ranked first and Golestan province ranked last.

Unlike conventional banking, whose the main goal is to maximize profits based on the loans granted, Islamic banks operate based on the laws and rules of Islamic jurisprudence, in which the use of interest is prohibited. It was precisely due to this characteristic of Islamic banking that many experts were hesitant about its continued existence when the first Islamic bank was established in 1963 and predicted that interest-free banking would not last long. Despite these doubts, Islamic banks are now the fastest growing and developing financial industry in the world.
The basic question here is whether Islamic banking can meet the monetary and banking needs of the economy despite conventional banking? Do Islamic banks have the necessary stability and efficiency? In general, factors such as the ceiling of granted loans, rate of return on assets, rate of return on shares, value of bank assets,diferent types of bank expenses and various other factors can cause differences in the efficiency and performance of banks. Answering to these questions requires investigating the performance of Islamic banking compared to conventional banking.
In order to investigate the performance of Islamic banking compared to conventional banking, we used four different approaches: Data Envelopment Analysis (DEA), Stochastic Frontier Analysis (SFA), Markowitz Model, and Capital Asset Pricing Model (CAPM). DEA approach is one of the non-parametric methods based on mathematical methods and linear programming to measure the efficiency of decision-making units. In contrast, SFA is a parametric method based on econometrics and production function estimation to evaulate the efficiency of decision making units. Then we used the Markowitz model to obtain the optimal rate of return of banking stocks and unsystematic risk, as well as CAPM to find the optimal rate of return of banking stocks and systematic risk.

In order to evaluate the technical efficiency of banks based on DEA and SFA methods, the input and output variables of each model have been introduced, which include three input variables and three output variables in DEA method and three input variables with an output variable in SFA method. In the next stage, the following steps were taken to perform the Markowitz model optimization process:Some classes of the assets that are considered to be invested must be selected and according to the limitations of the Markowitz model and considerations related to the selection of variables, and collection of the research statistical sample, during developing the appropriate mathematical and statistical model, the optimization process is performed.
Expected returns are estimated for each class of assets.
The risk of each class of assets is estimated.
The process of optimization and graphical structure are performed to find the efficient frontier, based on which, the set of efficient and profitable assets is determined.
By implementing the mentioned steps and using the time series data related to the rate of return on shares of each of the banks from 2012 to 2020, the average and standard deviation related to the rate of return on the assets of each of the banks in both Islamic and conventional banking systems was measured and then the efficient frontier curve was extracted for Islamic and conventional banks. Finally, to apply the CAPM and calculate the systematic risk of banks, the value of bank shares was used for this purpose. Due to the statistical limitations in this field where the necessary data was not available for all 40 investigated banks, and on the other hand it was necessary to use the monthly return rates of these data, therefore subject to the DEA and SFA results, 5 banks from the Islamic banking system and 5 banks from the conventional banking system were selected. Then, according to the data of the monthly stock returns of each of these 10 banks since the second month of 2012 through the end of 2020 with 107 observations, the performance of both banking systems based on the CAPM and estimating the systematic risk rate for each bank was compared. For this purpose, we considered the regression model as Where  is the rate of return for asset i during period t,  is the rate of return for the market portfolio M during t,  (also called excess return) is the difference between estimated return and expected return,  is the beta coefficient and 𝜀 is the error term. To estimate above regression for the selected banks, we used the monthly return rates of the MSCI global index as , since the beginning of 2012 through the end of 2020  and the monthly stock return rates as   for each of the banks. First, this regression was performed for the portfolio of Islamic banks and conventional banks, and then we repeated it for each selected bank, and accordingly, the beta coefficients related to the stock portfolio of conventional and Islamic banks, as well as each of the selected banks, were calculated.

The average efficiency of Islamic banks in data DEA and SFA models was evaluated as 74% and 56.15% respectively, and for conventional banks as 69.5% and 48.13% respectively. By implementing the Markowitz model during the period 2012-2020, the average and standard deviation of Islamic banks' stock returns were calculated as 0.76% and 4.09% respectively, and for conventional banks as 0.68% and 6.35% respectively. Next, by developing ten optimization problems, ten pairs of optimal stock returns and their corresponding risk rates were calculated for each of the two Islamic and conventional banking systems, and accordingly, the efficient frontier curve for each of these two systems was extracted. The average correlation coefficients of stock return rates for two Islamic and conventional banking systems were calculated as 40.4% and 44.1%, respectively, which indicates the  lower amount for the Islamic banking system compared to conventional one. Finally, so as to implement the CAPM for measuring the beta coefficient for Islamic and conventional portfolios, firstly this regression was estimated for the portfolios of Islamic banks and conventional banks. The results are compiled in Table No. (1).

The purpose of this research is to investigate, calculate, and explain the indicators for monitoring the effectiveness and efficiency of internal audits in municipalities.

This research is applied in terms of purpose and qualitative in terms of data collection method. The statistical population of the research consisted of internal audit experts from various departments of Mashhad Municipality. Snowball sampling was utilized to collect information, and the opinion saturation criterion was employed as the sampling endpoint standard.

After conducting 21 in-depth interview sessions, information saturation was achieved. The theme analysis method was utilized to analyze the interviews, resulting in the identification of 39 indicators as the main themes of this research.

The results of the research showed that the most important themes of monitoring the effectiveness of internal audit in municipalities include the degree of elimination of weaknesses in the field of compliance audit, the degree of elimination of weaknesses in the field of operational audit, the degree of implementation of compliance audit proposals, the degree of satisfaction of senior internal audit managers, the degree of savings created as a result of the internal audit, the comments of professional associations, the implementation of operational audit, and the placement of operational audit in the organization chart of the municipality. The most important themes of monitoring the efficiency of internal audit in municipalities include the degree of systematization of internal audit instructions, the degree of mechanization of the audit process, the amount of training courses held for internal auditors, the level of internal auditors' capabilities, memberships and professional work certificates, the presence of internal audit agents in the regions, and the presence of internal audit agents in organizations and subsidiaries.

This study aims to assess the performance and efficacy of housing provision strategies, particularly focusing on the Tehran metropolis.

The study, carried out in 2023, is of an applied study in Tehran metropolis. Following the application of Morgan's formula, a sample size comprising 384 individuals was established. Moreover, cluster sampling was utilized to classify the 22 districts within Tehran. Subsequently, the gathered data underwent analysis through structural equation modeling to uncover causal connections among variables.

The variables pertaining to efficacy and efficiency exhibit notable influence on housing provision policies, displaying path coefficients of 0.305 and 0.329, respectively. Furthermore, variables such as housing productivity and accessibility to services demonstrate substantial impacts on efficacy and efficiency, supported by t-values of 2.862 and 2.874, respectively. Nevertheless, the enhancement of efficacy and efficiency in housing provision policies has resulted in the appreciation of housing costs, regulation of rentals, financial support mechanisms, and the advancement of social housing initiatives.

In terms of factors pertaining to efficacy and efficiency, variables like accessibility to amenities and variety in housing options wield a more substantial impact, as opposed to social stability and the quality of housing, which demonstrate a lesser degree of influence on the effectiveness and efficiency of housing allocation strategies. Additionally, sub-indices such as the establishment of appropriate pricing mechanisms aligned with market demands, imposition of caps on rental increments, safeguarding tenants' entitlements, provision of support to housing developers, and enhancement of the construction sector's operational efficacy contributed to the ineffectiveness of housing allocation policies in urban regions.

The objective of this research is comparing of relative efficiency of main ports in Iran and identifying efficient ports and also determining the most efficient port between them. The method of this research is descriptive and applied research and statistical society is consist of eleven important ports in Iran. Method of data analysis is in accordance with Data Envelopment Analysis (DEA) method. The importance of this research is that, ports by knowing rate of their efficiency will try to increase strength and decrease their weakness to become as a model in a competitive environment. In this method, at first, by using of Analytical-Hierarchy-Process (AHP) method we calculate normal matrix and attribute average for each port and then, find normal matrix of input and output data of ports. The DEA (BCC, CCR) method is used for determining coefficient of efficiency of ports and finding out efficient and non-efficient ports and finally, for determining the most efficient port it is used the Anderson-Peterson method(AP). The Lingo software is used for calculation and analyzing of models. The results of this research indicate that between eleven ports, 6 efficient ports and 5 non-efficient ports are recognized and the port of Shahid Rajaee is the most efficient port amongst them

One of the important issues that has attracted the attention of economists over the past decades is the role of financial systems in the economic growth of countries. Insurance industry is one significant component of financial markets. Therefore, the stability and efficiency of insurance industry as a financial market sector is important for a country's economy. One of the most crucial changes in Iran's insurance industry is the regulations having been made in recent years. One main goal of regulation is to eliminate problems of market failure and improve efficiency. This research investigates the effect of these regulations on the efficiency of insurance companies in Iran.

The studied community is 27 insurance companies in the country and the relevant statistics were collected for the years 1385-1400 Persian Year (2005-2020). This study was conducted in two stages. In the first stage, the efficiency of insurance companies has been measured, using the method of data envelopment analysis (DEA) with the bootstrap approach. The implicit assumption of the traditional data envelopment analysis method is that the inputs and outputs are definite. But the output of an insurer is not necessarily certain. To solve this problem, we can use the bootstrap approach to obtain statistical characteristics for this technique. In the second stage, in order to investigate the effect of regulation on efficiency, according to the reviewed studies, the purpose of the present study, and the conditions of Iran's insurance industry, the effective factors on efficiency are determined and the regression model is defined. Then, the dynamic regression model was estimated using the generalized method of moments (GMM) and the related tests confirmed the validity of the results of the model. To calculate the efficiency and estimation of the model, MATLAB and Eviews software were used.

The most important finding of the research is the significant effect of regulation on efficiency. Also the coefficient of regulation, market share, and privateness of insurance companies are estimated as -0.066, 0.041 and 0.306 respectively.

The results of the research show that regulation had a negative effect on the efficiency of insurers and led to a decrease in their efficiency, but the market share and the privateness of insurance companies had a positive effect on the efficiency. In the end, suggestions for improving the efficiency of insurers have been presented.

Evaluating the Role of Management Accounting in Promoting Transparency and Preventing Corruption in the Public SectorSubject and Purpose of the Article. The purpose of this study is to assess the role of management accounting in promoting transparency and preventing corruption in the public sector.

  In this study, a qualitative and survey-based method was to collect data and analyze them. Necessary data were collected in the year 2022 through interviewing 13 experts and the distribution of questionnaires among 114 experts in the field of management accounting in companies and public sector organizations.

The results of the research show that management accounting makes the cost transparent through the costing of the components and this will especially have manyapplications in state contracts where the possibility of corruption and collusion is high, and in this way.

Originality, and its Contribution to the Knowledge: Management accounting will increase effectiveness and economic efficiency (value creation for money). The actual costs and the standard costs are compared, the public service tariff is set, and costs can be better managed when the flow of resources between activities is determined. Cost flow in the organizational structure can be clarified in terms of cost centers costing as well as processes and activities, and knowing the cost flow will help cost management and prevent corruption.

The unification of Judgement decision of the Supreme Court No. 810 of the Supreme Court -in addition to legal effects- it has significant economic effects because this judgement decision regards the effect of the termination of the first transaction on the subsequent transactions, even despite the ignorance of the subsequent buyers regarding the existence of the right of termination in the first contract. However, despite the existence of legal criticisms regarding this, there is no economic analysis in law and economics literature. Therefore, this article has tried to answer the question- while referring to the general principles governing the economic analysis of law and looking at the equivalence theory of Dr. Jafari Langroudi-how efficient and compatible is the discussed judgement decision with economic principles? The hypothesis of this article is that parts of the judgement decision no. 810 are considered ineffective due to negative economic consequences and are incompatible with some economic principles; This clearly shows that the economic analysis was not taken into account in issuing the said judgement decision. This research is presented with a qualitative method and the use of library study tools, in the form of two parts: the first part describes the judgement decision no. 810; and the second part analyzes it from the perspective of the economic principles and equivalence theory of Dr. Jafari Langroudi. In the end, specific short-term and long-term solutions are suggested to the groups benefiting from the results of this article.

One of the ways to control and prevent crime is cyber filtering or content filtering. Filtering has been widely used in Iran. Applying filtering to prevent crime, along with the benefits it may bring, has its expenses and costs. In order To limit resources and avoid unwanted costs caused by filtering, it is necessary to measure and evaluate the costs and benefits caused by filtering. In this regard, the present article aims to discuss filtering with the descriptive-analytical method and with the approach of economic analysis of law to "determine efficiency". In this way, the two main components of productivity, i.e. "efficiency" and "effectiveness" are the filtering evaluation indicators in this study. The findings of this research show that first; Content filtering, with all the high costs that imposed on the society for its implementation and as a result of its implementation, has had few benefits, so it does not have the necessary efficiency. Secondly; filtering lacks the expected and desired effectiveness for many technical and social reasons. The conclusion and theory of this article is that it is necessary to revise the current content filtering policies and use other methods of crime prevention in cyberspace.

This article aims to assess the efficiency of 15 stock market banks over the period 2014-2022. Utilizing non-parametric radial efficiency (Debreu-Farrell efficiency) and non-radial efficiency (Russell efficiency) methods, we analyze constant, non-increasing, and variable return-to-scale technologies. Recognizing limitations within radial methods, bias-corrected technical efficiency is also estimated using bootstrap data envelopment analysis. Radial analysis reveals inefficiency among all banks except for the Middle East bank. The average Debreu-Farrell efficiency stands at 77% under constant return to scale and 82% under variable return to scale, while the average Russell efficiency is 58% and 67% respectively. These results suggest slack in Debreu-Farrell efficiency. Bootstrap efficiency findings reveal underestimation in both radial and non-radial efficiency, thereby overstating actual efficiency levels. Bias-corrected radial technical efficiency scores from the bootstrap approach indicate inefficiency across all banks, with Dey and Sarmaye banks exhibiting particularly poor performance. Thus, adopting appropriate strategies such as non-performing loan management, increased non-interest incomes, and reduced operational costs is imperative to enhance efficiency.

One of the models that is used to measure the efficiency and decision support is DEA, but considering all the merits, it also has its own limitations, which has led to the idea of combining it with artificial neural networks. ANN is increasingly used in model and data-based approaches to enrich analytical and predictive capabilities and thus improve decision-making. The present research presents a model for evaluating the efficiency of units by integrating neural networks. The studied sector is the active pharmaceutical industry in the Tehran stock market. To create the model, the efficiency of 4 DEA models on a variable scale, including input-oriented and output-oriented BCC model, SBM model and RAM model during the years 2018 to 2022 was calculated in GAMS. The efficiency values of these four models were ANN'S education vector. Also cost, income and profit data from 2018 to 2022 was entered into MATLAB as ANN'S input. To generalize education, the data of 2023 was used. The results showed that the trained efficiency boundary shows a more comprehensive and accurate approximation of efficiency for the ranking of pharmaceutical companies. The results of this research will help pharmaceutical companies in the fields of investment, resource allocation, predicting the results of policies and planning.