کارایی

In today's world, insurance is one of the most important economic sectors in society, which, in addition to facilitating international relations, plays a tremendous role in preventing the realization of risk and providing peace of mind for various activities. All companies tend to focus on increasing their operational efficiency and effectiveness and implement various information devices to maximize their performance and goals. Operational audit is also a regular and methodical process of evaluating the economic effectiveness  and efficiency  of the organization's operations and reporting the evaluation results along with practical suggestions to competent persons to improve operations, but despite the legal requirement to implement operational audit according to Article 218 of the 5th National Development Program Law, operational audit is carried out. In practice, it has faced problems in institutions and companies.

The current research is applied in terms of its purpose and in terms of a mixed (qualitative-quantitative) approach, which was first collected by reviewing the literature and then distributed among forty experts in the field of insurance and auditing through a questionnaire. Ranking was done by TOPSIS Fuzzy.

The results show the approval of all dimensions, components and indicators identified with a threshold limit of 0.5.

 It was proved that in the efficiency component, the net indices of issued premiums, the claim collection period and the loss ratio have taken the first to third rankings. Also, in the effectiveness component, the indicators of customers’ satisfaction, the investment profit of the company's portfolio share from the total market portfolio have the first to third rankings, in the economic efficiency component, the indicators of the ratio of operational, administrative and general expenses to operating income, the total price (the total price of the insurance policy) to sales and the loss ratio (the ratio of the damage paid to the insurance premium received during the same period) have occupied the first to third rankings and finally, in the environmental component, the use of electronic technology in the services of the insurance industry is the only identified indicator. Finally, it was determined that in the field of insurance, operational audit indicators at the general level (4 components: efficiency, effectiveness, economic and environmental efficiency), respectively, the indicators of the ratio of operational, administrative and general expenses to operating income, net premiums issued, the use of electronic technology in the services of the insurance industry, and the collection period of claims are ranked first to fourth, respectively.

The purpose of the research is to develop integrated frameworks for analyzing the operational efficiency of economic enterprises active in the Iranian capital market with an emphasis on local cultural and economic components. The research was conducted qualitatively and through interviews with 35 experts in 2023. The sampling was purposeful. The results of the research showed that the efficiency analysis was extracted using the balanced scorecard in the form of four customer perspectives with indicators of organizational conscience, organizational culture and relations, intellectual capital, stakeholders and value creation, internal processes perspective with indicators of standardization of organizational processes, identification of key organizational processes, systemic thinking, feedback measurement and improvement of operational skills, growth and learning perspective with indicators of improving education, knowledge management, participation, knowledge creation, learning and encouragement and persuasion, and financial perspective with indicators of increasing revenue sources, monitoring and budgeting, monitoring and budgeting system, correct cost estimation and financial transparency according to the experts' opinions.

The objective of this research was to present an optimized production model with an emphasis on efficiency in Heli Khodro automobile company. The research method was descriptive-survey, and the statistical population included 85 employees of the company. A sample of 53 individuals was selected using Cochran's sampling method. Data was collected through library research (using the internet and articles) and field research (using questionnaires and interviews).The questionnaire exhibited high validity and reliability, with Cronbach's alpha coefficient of 0.79 indicating strong reliability. Descriptive and inferential statistics were employed to analyze the data. Descriptive statistics involved the use of tables, charts, and measures of central tendency and dispersion, along with Excel software. For inferential statistics, the Kolmogorov-Smirnov test was used to assess data normality, and the ttest was utilized in SPSS software. The results of this study indicated that the implementation of an optimized production model had a significant positive impact on efficiency. Additionally, it was determined that optimized resource allocation led to increased production efficiency, and a reduction in production time had a positive effect on product quality. Furthermore, the application of optimization techniques ultimately resulted in increased customer satisfaction with the product.

Efficiency is the ability of a political system to achieve goals and solve problems, and efficacy is the optimal use of resources and greater productivity in achieving the goals. Effectiveness is the degree of achievement of predetermined goals and it is the result of system performance. Efficiency is the basis of the government's authority and legitimacy and is associated with various components and indicators such as dialogue, democracy, freedom, law, transparency, accountability, coping with corruption, scientific approach, wisdom, balance, etc. The present research aims to explain the concept of making the government more efficient in the 2024 presidential election debates from the perspective of the candidates. The sample size includes 21568 words, which is equal to the statistical population. The research method is mixed and the data has been analyzed qualitatively and quantitatively. The findings show that the candidates presented a wide range of variables as efficiency indicators and they differed from each other in their attitude and perspective and in some cases had tension and conflict with each other.

The banking industry is one of the most important sectors of any economy, because banks are the main pillars of financial markets, along with the stock market and insurance, as an intermediary for financial resources.The aim of this study is to investigate the interrelationships between risk, competition and efficiency among banks. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research was all the banks admitted to the Tehran Stock Exchange, and finally 13 banks were selected as the sample of the research and were examined in a period of 9 years between 1392 and 1400. The approach used in this research is regression using simultaneous equations. Six hypotheses were proposed in the present study. The results of the research hypotheses test showed that there is a reciprocal relationship between risk and banking competition. Also, there is an inverse relationship between efficiency and risk of banks, and finally, there is a positive relationship between efficiency and banking competition.

The purpose of this research is to investigate the management of operating costs on the efficiency of banks with the moderating role of social responsibility. The statistical population of the study is all the banks listed on the Tehran Stock Exchange (TSE). The sample includes 14 private and public banks that were selected in the period of 2012 to 2023. Efficiency metrics were determined based on the service delivery approach theory, operational cost management indicators according to cost management theory and social responsibility dimensions were determined using the KLD index. Data envelopment analysis (DEA) and MATLAB software were used to calculate efficiency. Structural equation method and Smart PLS software were used in order to check the influence of variables. The findings of the research showed that the management of operating costs has an effect on the efficiency of banks. Among the operational cost management factors, the factors of financial costs (the cost of doubtful receivables) and asset imbalance (the ratio of loans to deposits and the ratio of loans to total assets) on efficiency banks have an effect. In addition, the results showed a positive and significant effect of social responsibility on the efficiency of banks. Also, this study showed that social responsibility strengthens the relationship between operational cost management and banks' efficiency. Based on the findings, it is recommended that bank managers take action in order to improve the dimensions of social responsibility in order to increase efficiency.

This study was conducted with the aim of identifying the obstacles of efficiency and effectiveness of theses and dissertations in the field of higher education in solving the higher education issues and responding to the national needs, and also providing solutions to remove those obstacles. This applied research used the qualitative method of content analysis and the Delphi technique. The data collection tools were interviews and questionnaires obtained from the content analysis of the interviews. The participants were experts in the field of higher education, including academic staff members and higher education managers, and graduates of higher education fields. In the Delphi section, after completing 3 rounds, a consensus was reached regarding the obstacles, as well as the solutions for the efficiency and effectiveness of graduate theses and dissertations in the field of higher education in solving the higher education issues and responding to the national needs. SPSS software was used for data analysis. The results indicate that the existing obstacles for the effectiveness and efficiency of theses and dissertations in the fields of higher education and their solutions are divided into 6 categories. The first category is related to the student and the preparation of theses and dissertations (researcher). The second category is related to the supervisor, advisor, and referee (they are the guiding and monitoring team of the research). The third category is related to the (educational and research) department, faculty and university. In the fourth category, the obstacles and solutions related to the higher education system (extra-academic factors) and in the fifth category, there are factors outside the institution of higher education. Finally, in the sixth category there are obstacles and solutions related to dissertations and theses. Based on the results of the research, among the best solutions for the effectiveness and efficiency of the results of theses and dissertations, includes: strengthening the research capabilities of students and their ethical education, monitoring the completion of reforms requested by referees, and supervisors' and advisors' awareness to the issues and needs of higher education.

The purpose of this study is to investigating the relative efficiency of commercial banks in the Iraqi Stock Market using Data Envelopment Analysis method.

Design/methodology/approach: 

Commercial banks in the Iraqi stock market were used to test the hypotheses. The final sample covers 11 banks between 2015 and 2022. In this model of data envelopment analysis, the hypothetical unit that is on the efficiency limit is called the virtual unit. The value of λ indicates the combination of reference units used to make the virtual unit of each unit. Then, the amount of excess input in each of the inefficient units and the amount of output deficiency in each of the inefficient units are calculated. Finally, the target values, which are the optimal input and output values, are calculated.

The proposed model that was applied to commercial banks in the Iraqi stock market in the desired period of time, adopts a limited approach to target unit weights for DEA which resulted in the target values that is the optimal values of inputs and outputs.

Originality/value: 

In the banking sector, the relationship between inputs and outputs is complex. Therefore, by strategic selecting, the optimal weights of the input and output, we can optimizing the efficiency of the decision units (DMU). This method effectively examines the complexities related to the inputs and outputs of homogeneous units using conventional data envelopment analysis (DEA) models to evaluate the efficiency of these units. In addition, this paper further advances the literature by examining the relative efficiency of commercial banks in the Iraqi stock market in the context of the emerging market, Iraq.

This research investigates the effect of financial health and macroeconomic indicators on the profitability, efficiency and productivity of Iran’s banks. The statistical population in this research is private and government banks listed on the Tehran Stock Exchange. For this purpose, 20 banks were studied during the period 2013-2021, using the panel data method. The results of the data analysis show that the capital adequacy ratio has a negative and significant effect on the efficiency of the studied banks. Conversely, the quality of the bank's assets, the quality of the bank's management, and the quality of the bank's liquidity have a positive and significant effect on the technical efficiency of the bank. Moreover, the results indicate that interest rate, inflation rate, exchange rate and GDP per capita, as macroeconomic indicators, have a positive and significant effect on the technical efficiency of the bank. Financial health indicators such as capital adequacy ratio, bank assets, bank management quality and liquidity quality have a positive and significant effect on bank profitability and productivity. Macroeconomic indicators such as interest rate, inflation rate, exchange rate and GDP per capita affect positively and significantly the bank's profitability and productivity, while the exchange rate shows a negative and significant effect.

The purpose of this research is to present the structural model of the efficiency indicators and components of blockchain technology in the accounting and auditing unit of the Ports and Maritime Organization of the country.

The research method was qualitative and quantitative. Research information was collected through interviews. The statistical population of the research included an unknown number of experts, professors and specialists in the field of accounting, and 20 people were selected until reaching theoretical saturation. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews. Primary data were collected through interviews.

The findings of the research showed that 3 categories appeared as the central categories, which include: technology, political factors, legal factors. Other categories to be presented in the visual model were placed in five categories of causal conditions (4 categories), background or context (2 categories), intervening conditions (3 categories), strategies (3 categories), consequences (5 categories).

Blockchain technology, as a revolutionary innovation in the field of information technology, has great potential to optimize accounting and auditing processes in various organizations, including ports and maritime organizations. The structural model of the efficiency indicators and components of blockchain technology can be used as a valuable framework for evaluating and improving the existing systems in this organization.

The aim of this study is to investigate the effect of risk on the efficiency of banks using data coverage analysis. The statistical population of this study includes banks listed on and active in the Tehran Stock Exchange in the fiscal years 2012 to 2023. The collected data was examined using Excel software and then Deap software. This study is an applied research type. There are many methods in the field of applied research, the most important of which are historical, descriptive, correlational, causal (post-event), and experimental. In descriptive analysis, central and dispersion statistical indices are used; in inferential analysis, mixed regression is used to test the research hypotheses based on econometric models, and classical regression is used considering all assumptions. To examine the effect of risk on bank efficiency, after collecting the required data from the sampled banks, the researchers employed the data coverage analysis method to calculate the efficiency of each bank. Also, to examine the effect of risk on the efficiency of the banks under study in the years 2013 to 2022, the researchers estimated a model using the panel data regression econometric method for the three risks under study. The results reveal that there is no significant relationship between the risks under assessment and the efficiency of the banks.

The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies to be negative, and these shortcomings are expected and predictable for the society. Therefore, regarding the level of efficiency, management accountability will be far more acceptable to the public and easier than before to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, which is called conservative efficiency (which means how this principle is used in financial reporting to provide accurate and reliable information to the users of financial statements). In order to achieve the objectives of the research, two hypotheses were considered. In this regard, information related to three years before the outbreak of the Corona pandemic and two years after this epidemic, from 2017 to 2021, was collected for 250 companies as a statistical sample of the research, and using the approach of data envelopment analysis and regression Linear (OLS) was performed using EViews software. The results of this research confirm that companies do not use conservative methods to neutralize the reduction of their efficiency (regardless of the period of covid-19 outbreak), the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the dummy variable of efficiency. and the results of the examination of the second model indicated that regardless of the Corona period, companies have no desire to increase the use of conservative procedures in order to increase efficiency, while the examination of the third research model (which is actually the most complete model of this study) be), it is very remarkable and worthy of consideration, in the way that companies have been encouraged to use more conservative procedures during the Corona period, and in addition, the reduction in efficiency has also increased significantly in creating this incentive (in the mentioned period).

In this paper, a mathematical modeling is presented to determine efficient locations for deployment of support forces using data envelopment analysis.

The proposed model has the possibility to first change the manageable inputs in order to improve the outputs according to the principle of managerial accessibility and also if it is not possible to reduce the unmanageable inputs according to the principle of natural accessibility, it keeps them at least at the existing level. Therefore, the most important innovation and contribution of the present research is the modeling of the positioning of the support forces to support the ground forces in future battles, which is created by using data envelopment analysis and the simultaneous use of natural and managerial accessibility principles.

The intended model has been used to evaluate 25 potential locations that are ready to provide ground support services to help local forces in the disputed area so that the fire of war ends in favor of local forces. Finally, by providing a sensitivity analysis on the manageable input values, the maximum possible changes on the value of this type of input for each of the locations are specified.

Originality:

 The results of this research are of great importance considering the conditions raised in making and the effectiveness of commanders' decisions in order to locate support forces in future battles.

To improve welfare and efficiency, community service organizations must be flexible and resilient to unstable environmental and social conditions. The climate and weather conditions in Khuzestan province occasionally challenge the service delivery of executive agencies. Teleworking offers a potential solution to these challenges and even broader shocks such as the COVID-19 pandemic. This study aims to develop a localized model that fits the unique conditions of Khuzestan for teleworking among executive agency employees.

Method and Data:

 This qualitative research was conducted within Grounded Theory approach. Participants included experts in human resources management and teleworking from 16 executive institutions in Khuzestan province, as well as professors of Sociology, Management, and Economics from Shahid Chamran University of Ahvaz in 2022. The developed paradigm model shows a wide range of contexts, actions, interactions and consequences associated with remote work in Khuzestan province.

The causal, background and intervening conditions of the model include climatic conditions, the optimization of executive services, strategic planning, technological infrastructure for systematic monitoring and cultural determinants (work culture, organizational culture, etc.). The strategies and consequences of this model also involve social changes such as enhanced social capital, a balanced work-life dynamic, continuous service operation, and improved customer satisfaction.

To implement remote work in Khuzestan's executive agencies, it's crucial to enhance organizational and technological infrastructure, standardize information security protocols, and provide comprehensive training for employees and managers. Improving coordination between institutions will also support the adoption of teleworking, helping to mitigate stress and dysfunction while increasing efficiency and resilience.

An exchange-traded fund (ETF) is a major innovation in all global financial markets since the first of these funds was launched in 1989 in the Canadian stock market. It was then introduced to the US market in 1993. In our country, too, we are at the turning point of launching investment funds from 1992 onwards. The purpose of this study is to evaluate the pricing efficiency of government funds with the approach of positivist-deductive research philosophy in which data are collected, analyzed, and interpreted to examine the answers to questions. Ordinary least squares (OLS) regression has been used to analyze pricing efficiency and sustainability. The results show that government ETFs are not well designed for investors due to diversity and are probably not marketable well due to low trading volume and market price delays in reflecting net asset value (NAV). On the other hand, these funds are traded at a lower value than their NAVs on average, and the deviation of ETF prices from NAV (permium or discount) for the financial intermediation fund until the third day and for the refining fund until the second day from It does not disappear. The results also showed that between the volume of government ETF transactions and deviations; there was a positive and significant relationship between ETF returns and simultaneous deviations and finally a negative and significant relationship between returns and deviations with interruption. These findings can be interpreted as evidence of the weak-form efficiency of government ETFs.

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.

The purpose of this study is "investigating the relationship between belief in the concept of blessings and human resource productivity" which is descriptive-survey in terms of research implementation method and practical in terms of purpose. The statistical population of this study consists of managers, bosses, supervisors and experts working in Hormozgan steel company. Using Cochran's relationship, 201 persons were selected as the required statistical sample. The random sampling method is classified by survey (field) and the data collection tool is a researcher-made questionnaire. Data were analyzed using descriptive statistics (mean, standard deviation, variance, frequency tables, frequency percentage, and bar chart) and inferential statistics (Kolmogorov-Smirnov test, single sample sign or sign test, analysis Friedman’s variance and mean test) were performed by SPSS software. The research findings indicate that with 95% confidence interval, for the employees of the organization under study, believing in the various factors of the causes and obstacles of blessing have a significant effect on the efficiency and effectiveness of employees. In other words, believing in the concept of blessing has a significant effect on human resource productivity.

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 influence of the type of political structure on the emergence of the resource curse is one of the most important topics that have been discussed about this phenomenon. Most researches have concluded that democracy can prevent the emergence of the resource curse, and vice versa, dictatorial and autocratic systems provide the conditions for the emergence of the resource curse. Of course, the reverse of this relationship has also been discussed, that is, the curse of resources can be an obstacle to democracy and instead a source of dictatorship. Oil revenues in particular and natural resources in general have changed and complicated the institutional relations between the state and the society. The interaction between state and society in oil countries is fluctuating between tyranny and oil democracy. Using two methods of stochastic frontier analysis (SFA) and game theory, the present research shows how natural resource revenues interact with political stability and the voice and accountability, and influence inefficiency and minimize the possibilities of realizing democracy in these countries. Based on this, the oil countries must simultaneously reduce their dependence on oil revenues and, on the other hand, improve structural and institutional reforms.