structural equation modeling

In the 21st century, the rapid growth of urbanization and urban populations have necessitated the enhancement of life quality and livability in cities. Urban expansion and population density in urban centers have created a challenge in finding sustainable transportation solutions. Sustainable transportation has emerged as a critical issue in developing countries experiencing rapid urbanization, making it imperative to consider the impact of sustainable transportation on urban livability. This research aims to structurally model the influence of sustainable transportation indicators on urban livability in Ahvaz, Iran, with a future-oriented perspective. This applied research employed a descriptive-analytical method, utilizing a researcher-designed questionnaire to examine the impact of various economic, environmental, physical, and social factors on the livability of Ahvaz. The sample size was calculated using the SamplePower software to be 200 questionnaires, which were then used for structural equation modeling to draw scientific inferences. Results indicated that the environmental factor, with a factor loading of 0.57, was the most influential indicator among the studied sustainable transportation indicators. The social factor, with a factor loading of 0.34, had the least impact on sustainable transportation indicators affecting livability among respondents. The environmental factor, as the most influential indicator, emphasizes the need to focus on environmental issues and develop infrastructure related to sustainable transportation in the future. Additionally, the least impact of the social factor on livability highlights the need for public awareness campaigns and programs in this area.

Identity and moral norms appear to play significant roles in predicting various behaviors. This study aims to predict the behavioral intention to donate blood based on moral norms and the mediating role of identity among blood donors in Tehran. 

A total of 316 blood donors were selected from four blood transfusion centers in Tehran between 1399 and 1400 (2020–2021). The sample included 194 women, 122 men, and 207 individuals with a history of blood donation, with an average age of 31.41 years. Using a convenience non-random sampling method, data were collected using Berzonsky's Identity Style Inventory (Berzonsky, 1989) and a researcher-developed moral norms questionnaire (1399). Data were analyzed using structural equation modeling (SEM) with AMOS 21.0 software. 

The correlation coefficients between behavioral intention to donate blood and moral norms (0.15) and identity (0.28) were significant. The direct, indirect, and total effects of moral norms, as well as the direct effect of identity on behavioral intention to donate blood, were significant at the 0.01 level (B = 0.21, 0.10, 0.31, and 0.18, respectively). 

The findings highlight the importance of identity and moral norms in motivating individuals to donate blood. These factors should be considered in strategies aimed at encouraging voluntary blood donation.

The aim of the present research is to provide a model of the components of deviant behavior management based on organizational culture in the Ministry of Health and Medicine. This research is applied in terms of purpose and descriptive and survey in terms of method. Using the theme analysis method, 35 abstract concepts were identified and finally converted into 6 categories and the conceptual model of the research was designed. The statistical population of the research is all the managers, experts and senior employees of the Ministry of Health and Medicine. 167 people were selected as a statistical sample using Cochran's formula, and the required data were collected using a questionnaire. The conceptual model was presented with the collection of experimental data and the structural equation modeling method of validation and the final model of the research. Examining the measurement models and analysis of factor load values shows that the components of strengthening creativity and innovation have the greatest effect and the components of creating and promoting organizational ethical culture have the least effect on promoting organizational culture. Also, the investigation of the structural model of the research and path analysis shows that the variables of strengthening creativity and innovation, effective organizational leadership, meritocracy, management of occupational and family conflicts, and promotion of organizational spirituality have a positive and significant effect on the promotion of organizational culture. While statistically, the variable of creating and promoting organizational ethical culture does not have a significant effect on the promotion of organizational culture.

Recently, the Covid-19 crisis has faced many financial risks in the hotel industry, in such a way that due to the lack of income, it has led to the closure of some hotels and the unemployment of their employees. Therefore, the financial resilience of the hotel industry was taken into consideration to predict financial distress. In this research, the financial resilience model of the hotel industry is presented in order to predict financial distress with a quantitative approach (structural equation modeling). After reviewing the background of the research, the attitude of hotel managers was investigated through a researcher-made questionnaire. The participants were selected from among 135 hotels in Tehran province in the spring of 1402. The present research method is descriptive-correlation. In order to analyze the data, structural equation modeling was used. The results show that the intervening factor "environmental protection" does not have much effect on the financial resilience of the hotel industry in order to predict financial distress. Therefore, the hotel industry can provide the basis for financial resilience in order to predict financial distress through the use of identified strategies, so that this industry can become financially resilient in crisis conditions and continue his life.

Internal audit is an independent and impartial consulting and assurance activity in order to add value and improve the operations of an organization. The main purpose of this research is to validate the failure model of silence of internal auditors in Iranian companies. Based on the paradigm of positivism and the logic of deductive reasoning, this research has a quantitative approach and in terms of its purpose, it is an applied research, and in terms of its implementation, it is a descriptive-survey research and in terms of time, it is a type of cross-sectional research that It was done in 1402. The research community includes all the members of the audit committee, internal auditors, financial managers and heads of the accounting department of the companies admitted to the Tehran Stock Exchange and the Iran Foreign Exchange. A number of 500 people were selected as the statistical sample of the research through the structural equation modeling sample size calculator and using the simple random sampling method.The data of the research was collected using a questionnaire prepared based on the qualitative research findings of Esmaillu et al. (1402). Data analysis was done using SPSS and SmartPLS software. The findings of the research show that the causal conditions (organizational culture, management support, encouragement for training and innovation, adherence to the principles of professional behavior of internal auditors) on the failure of internal auditors' silence and the failure of internal auditors' silence on strategies (encouraging internal auditors to Participating in decisions and plans, giving the appropriate position to the internal audit unit, formulating transparent policies for reporting and handling) and strategies on audit outcomes (increasing transparency, improving reports, improving the risk management system) and improvement of the internal control system) has a positive effect

Companies with the most efficient value chain thus address success factors and engage less in tax avoidance. This study investigated the effect of value chain efficiency on tax avoidance, shareholder wealth, and cash flows, and then delineated the impact of tax avoidance on shareholder wealth. Moreover, the impact of two key characteristics, company size and debt ratio, on tax avoidance was assessed. The statistical population included the companies listed on the Tehran Stock Exchange, Iran, of which 142 cases were selected as the study samples by screening, and investigated within an 11-year period (2011-2021). The results demonstrated that value chain efficiency has a negative effect on tax avoidance, but a positive impact on shareholder wealth and cash flows. On the other hand, tax avoidance does not influence shareholder wealth, but increases cash flows. Besides, company size has a positive effect on tax avoidance, whereas debt ratio reduces it. According to the results, the synergy of value-creating activities improves operational results by increasing cash flows and also improving the market value of the company. On the other hand, companies that have a more efficient and favorable value chain are less involved in tax avoidance. From a practical point of view, based on the results, tax avoidance cannot be considered a policy aimed at misleading the real value of the company's shares, and managers, investors, and analysts can make better decisions by relying on the operational and non-operational capabilities of the value chain that actually lead to wealth creation.

Considering the importance of sustainability reporting among stakeholders, this research aims to explain a model for internal organizational factors affecting sustainability reporting disclosure. Such a model can help account thinkers and company managers understand the factors influencing sustainability report quality. we obtain the organizational factors influencing sustainability reporting with first-order factor analysis, and then, along with other variables of the research, we obtain the effect of the obtained organizational factors on the disclosure score of sustainable reporting. Then we obtain the consequences of sustainability reporting with seemingly unrelated regression methods. The research sample also includes information related to 194 Tehran Stock Exchange companies, for the fiscal years 1390 to 1400, compiled from financial statements, management reports, and audit committee information. The findings based on the measurement model and first-order confirmatory factor analysis show that twenty factors can be effective in reporting sustainability. We have obtained the effect of these factors on the disclosure score of the sustainability report and then we have examined the consequences of sustainability reporting. The results show that the factors affecting the sustainability report are classified in the form of eight dimensions company size, board of directors, ownership structure, regulatory structure and corporate governance structure, strategicness of the industry, profitability, and financial leverage. Also, there is a reciprocal relationship between sustainability report disclosure and return on equity

Over the past few years, the world has faced various climatic anomalies. Climate change poses a significant threat to natural and human systems on a global scale. Natural hazards, as recurring phenomena, can become catastrophic and have devastating impacts in the absence of effective systems to mitigate them. Among natural hazards, drought is one of the most complex, threatening both human life and natural ecosystems. Given the various drought management strategies, the drought risk management approach aims to reduce the loss of life and financial damage caused by droughts. Implementing effective strategies to reduce vulnerability, along with increasing resilience, is considered the primary step in drought risk management.The key element to improving the condition of rural households during drought conditions is increasing attention to the concept of resilience, which promotes positive adaptation and flexibility in such situations. Social capital is recognized by social science scholars as one of the key components of community resilience. Resilient communities can better cope with shocks, and sudden changes do not disrupt their development to the extent seen in less resilient communities. Therefore, development in communities characterized by high levels of social capital and consequently higher resilience is likely to be more sustainable than in communities with lower levels of resilience. Social capital can play an important role in reducing vulnerability to natural disasters and hazards by strengthening social systems through cooperation and communication among various organizations, groups, and social networks.Rural areas in Mashhad Township have been directly and indirectly affected by the impacts of drought. The occurrence of droughts in the region has led to increased vulnerability of rural communities due to their low resilience to this hazard. Therefore, emphasizing rural resilience, where social capital plays a significant role in enhancing it within the framework of drought risk management, is crucial. Since improper drought risk management has been the root of many issues and challenges in the region, enhancing the resilience of rural residents through strengthening social capital plays a critical role in drought risk management. Consequently, this study, relying on social capital, seeks to answer the question of how the social capital and resilience of rural households in Mashhad Township fare against drought. It also investigates how social capital affects the dimensions of household resilience. Therefore, the study first aimed to assess and evaluate the status of social capital and the level of resilience of rural households against drought in Mashhad Township and then to examine the relationship between social capital and the improvement of rural resilience dimensions in Mashhad Township.

This study is quantitative in nature, with an applied objective, and in terms of data collection, it is a descriptive-correlational research. To gather information, the documentary method was used for the theoretical part, while the survey method, based on field observation and questionnaires, was utilized for the empirical part. Social capital and resilience are measured in various ways. In this study, a set of indicators was used to measure and evaluate resilience and social capital. By reviewing the literature and conducting library studies, 31 items related to social capital were developed within three components, while 79 items in 16 components were designed to evaluate the economic, social, infrastructural, institutional, and environmental dimensions of resilience. The questionnaire items were constructed using a five-point Likert scale.The statistical population of this study consists of 11,706 rural households residing in Mashhad Township. Using the Morgan table, a sample size of 372 households was selected. Multi-stage sampling was employed to ensure representation. The validity (both face and content) of the questionnaire was confirmed by a group of experts in geography and rural planning with experience in similar studies. Additionally, Cronbach's alpha coefficient was used to assess internal consistency among various indicators. After data collection, the results were analyzed using the one-sample T-test, Pearson correlation test, and structural equation modeling (SEM). SPSS and AMOS software were employed for data analysis.

This study used the T-test to determine the status of social capital components and the resilience components of rural households against drought in the studied Township. The results revealed that rural households in Mashhad Township have a social capital status above average. Therefore, due to all social capital components being above average, it can be concluded that rural households in Mashhad Township are in a relatively good situation in terms of social capital. , the results also indicate that the average resilience index, except for the environmental and physical dimensions, has a score below average, suggesting that the households studied are not in a favorable position in terms of drought resilience.From the perspective of rural resilience dimensions, environmental and physical resilience have the highest scores, while institutional resilience has the lowest. The Pearson correlation test results indicate that at a 1% error level, there is a positive and significant relationship between social capital and all dimensions of rural households' resilience to drought. To examine the most influential indicators of social capital on the resilience dimensions of rural households, Structural Equation Modeling (SEM) was utilized. The conceptual model of the research was formed based on the indicators and dimensions of social capital (SCapital) and rural resilience (R).The results of the standardized model indicate that social capital has a positive effect (0.82 coefficient) on the resilience dimensions of rural households in Mashhad Township against drought. Among the latent factors of social capital, the social networks factor (0.93) played the most significant role in improving the resilience of rural households. Regarding the effects of latent factors of social capital, the greatest impact was observed in the economic dimension of household resilience, while the least impact was related to the physical dimension.

Social capital, as one of the key components of resilience, plays a significant role in improving the various dimensions of resilience in rural communities during drought conditions. Given that individuals and communities increasingly face severe and frequent risks due to climate change, and considering the vulnerability of rural settlements, it can be argued that strengthening social systems and social capital enhances their adaptive capacity and reduces their vulnerability.Based on the findings of this study and considering the impact of social capital on improving the resilience of rural households, it is recommended that planners and policymakers enhance the resilience of rural households by promoting local grassroots groups with proper government support. Efforts to establish rural organizations such as cooperative funds, microcredit funds, and professional associations are essential. It is also suggested that relevant rural organizations diversify their activities and employ strategies such as forming associations and cooperation groups to ensure broader participation in social fields. Furthermore, increasing farmers' awareness of modern and efficient irrigation methods through suitable training programs is highly recommended.

The purpose of this research is to investigate the effect of learning styles with the Honey and Mumford cognitive approach on auditor self-efficacy. The Descriptive-Survey method and the standard questionnaire instrument have been used in this research. The statistical sample of the study includes 513 auditors working in auditing organizations and auditing firms that are members of the Iranian Society of Certified Public Accountants. Also, the test of research hypotheses has been done by modeling structural equations using LISREL software. Test evidence shows that there is a positive and significant relationship between learning styles with Honey and Mumford's cognitive approach and auditor self-efficacy. Also, pragmatist, activist, Reflector, and Theorist learning styles have the greatest impact on the auditor's self-efficacy, respectively. The results show that learning styles affect the auditor's self-efficacy. Thus, learning styles affect auditors' belief in their ability to successfully perform tasks, decisions, and professional judgments. Therefore, the results of this research introduce the concepts of Honey and Mumford cognitive learning theory into behavioral research texts in auditing.

The role of science and technology parks (STPs) in driving innovation and bridging the gap between industry and academia hinges on fostering a robust network of interactions and collaborations. Consequently, understanding the networking processes within these centers is crucial. This study aims to develop a networking model for STPs within the framework of an innovation ecosystem, employing systematic review, fuzzy Delphi methodology, and structural equation modeling. The research involved the selection of seven reputable scientific databases for article extraction. 42 studies, published between 1990 and 2020 (Gregorian calendar) and 1360 to 1401 (Persian calendar), were systematically reviewed and coded. The derived codes were subsequently presented to 15 experts as a Delphi questionnaire. The findings identified 16 networking indicators grouped into three levels: antecedents, decision-making, and outcomes. In the proposed networking model for STPs, at the antecedent level, the cultural and geographical environment exhibited the highest effect coefficient (1.23), while infrastructure demonstrated the lowest (0.59). At the decision-making level, operational decisions showed the highest effect coefficient (5.84), whereas external interaction had the lowest (1). Finally, at the outcome level, the component related to entry into new markets achieved the highest effect coefficient (1), while innovation had the lowest (0.41). Overall, the model displayed a good fit, offering a structured framework for enhancing networking in science and technology parks.(Based on the opinion of the first reviewer, in order to strengthen the article, it was recommended that the Persian and Latin abstracts should be between 150 and 250 words. Therefore, this was taken into account in the amendments made. Of course, it seems that the system settings should be changed in this regard).

Manpower of any society is the eternal and active capital of production, creation, material prosperity and achieving spiritual goals and human excellence and other factors of capital and technology are considered as ancillary components. Using the meta-hybrid method, and for this purpose, by searching the databases between 2002 and 2020 and after their step-by-step evaluation, 65 final articles were finally approved, which led to the identification of 4 dimension of institutional socialization tactics (9 collective items, 16 formal items, 7 delegated items, 6 permanent items, 5 consecutive items, 7 fixed items), The consequences of socialization (4 items of task control, 3 items of role transparency, 9 items of social cohesion, 12 items of persistence in the organization), the dimension of proactive tactics (6 items of feedback, 4 items of information, 3 items of public socialization, 2 items of relationship building with the boss), the dimension of proactive consequences (3 items of feedback, 3 items of information, 3 items Relationships with colleagues, 4 items of relationship with the boss), and the identified variables are considered in terms of model level, type, basis and scope of focus, and finally recommended in order to help the organization's employees who are looking for ways to support managers. Considering the existing conditions and acceptance and role-playing within the organization, the variables extracted in the present study should be considered.

In order to further highlight the relationship among Iranian intermediate EFL learners' critical thinking (CT), second language grit (L2G), problem-solving (PS), and resilience (R), the current study set out to create a structural equation model of evidence. This study used a descriptive methodology and was quantitative in nature. Convenience sampling was used to choose the three hundred eighty-two Iranian intermediate EFL learners who participated in the study. All participants were students from English language schools in Shahreza, Iran. With approval from the department chair, data collection was done in classrooms, and it took an average of thirty minutes to complete the questionnaires. They were asked to respond to four components' self-report questionnaires on critical thinking, L2 grit, problem-solving, and resilience. The structural Equation Modeling (SEM) and the schematic illustration confirmed the hypothesized model (RMSEA=.0.04; GFI =.0.824; NFI =0.551; CFI =0.746; IFI =0.551; TLI0.735), demonstrating a strong internal interaction among critical thinking, L2 grit, problem-solving, and resilience. According to the findings of the study, critical thinking enhances L2 grit, and L2 grit promotes resilience and problem-solving. Furthermore, the study discovered that L2 grit has a greater impact on resilience than problem-solving. The study's conclusions have educational implications for educators, policymakers, and investors.

The purpose of this research is to present the risk management model of cryptocurrencies in Iran with a combined (qualitative and quantitative) approach. In the qualitative section, a conceptual model was designed by asking 20 experts in the field of cryptocurrencies and blockchain through an open questionnaire. In the quantitative stage, the model was tested with a statistical sample of 102 experts in the field of payments system using the Structural Equation Modeling approach. Data analysis was done in two parts: measurement and structural model. The technical characteristics of the model including reliability, convergent and divergent validity were investigated. In the structural part, research hypotheses were also evaluated. The results show that legal and jurisprudential, technological, political/security and economic risks are among the risks that affect the use of cryptocurrencies. The effect of using cryptocurrencies on benefiting from its benefits was also positively obtained; Therefore, it can be concluded that although blockchain technology and cryptocurrencies have various risks, but it has many benefits that governments can benefit from with appropriate and expert planning.

The higher the level of corruption in a society, the greater the number of justifications for immoral actions and behaviors. Therefore, companies that operate in highly corrupted environments face a weaker financial reporting system. The current research aims to explain various types of financial corruption and investigate their relationship with financial misstatements. Based on the theoretical foundations, three dimensions of administrative-operational corruption, administrative corruption, and political corruption were identified, and their components and indicators were explained.

The research employed a survey method with a cross-sectional design. The statistical population of the research included faculty members, financial managers, and members of the public accountant community. The sample size comprised 193 individuals, and the data were collected using a researcher-designed questionnaire. To check the validity of the questionnaire, content validity was used and to measure its reliability, Cronbach's alpha method was used. SPSS and AMOS software were used to test the hypotheses.

The results indicated a direct and significant relationship between the commercial and political aspects of corruption and financial misstatements. However, no significant relationship was found between the administrative-operational dimension and the financial misstatements. Moreover, the results of the regression analysis indicated the presence of positive and significant relationships between the dimensions of commercial and political corruption indicators and financial misstatements. In addition, the results of Structural Equation Modeling showed the acceptability of the collected data and the fit of the conceptual model of the research.

It can be argued that corruption in hiring employees and managers alone is not a sufficient factor for the occurrence of corruption and, consequently, distortion in financial statements. However, corruption in the employment of managers and employees can lead to distortions in financial statements through embezzlement, receiving bribes, extortion, influencing company tenders, fraud by managers, and conflict of interests. Also, the results showed that connection with political parties and dependence on the government, connection with special customers and not dealing with new customers and ethnocentrism can lead to distortion in financial statements. This type of communication not only affects the financial resources of the companies but also motivates the managers to provide reports and financial statements under the opinions of the government. Furthermore, on one hand, bribery through management collusion with other people can lead to the concealment of facts and provide misleading financial statements by lengthening and complicating financial reports. In addition, management can distort financial statements through manipulation of financial reports and fraud for personal gain. On the other hand, purchasing goods, materials, and services needed by the company's employees from institutions or companies in which they or their relatives have interests can increase the cost of goods and services, thereby reducing profits. Embezzlement also leads to illegal changes in the company's assets and liabilities. These changes can have serious effects on the accuracy and reliability of financial reporting. Moreover, extortion by employees can lead to the removal of customers and suppliers of raw materials of the company, hence the financial statements are also subject to change. Based on the results of the structural equation model, the indicators used to measure the existing variables have appropriate factor loadings and can be used to measure the variables of administrative corruption, commercial corruption, political corruption, and distortion in financial statements. Also, the results indicate the impact of financial statements on commercial corruption and political corruption.

Today, in order to increase efficiency, effectiveness, reduce costs and improve the performance level of organizations in accordance with the expectations of stakeholders, the performance evaluation system of organizational units is considered important not only in the private sector, but also in the public sector and has become a fundamental challenge for managers. Considering the significant role that defense research and education centers play in the development of the defense industry and as a result the improvement of deterrence, measuring and evaluating their performance in achieving this goal has become increasingly important and the existence of an efficient system for evaluating the performance of these units. In the defense sector, it is an undeniable necessity. Although the evaluation of the performance of these units is done to some extent, the investigations show that the deficiencies in the current system of evaluating their performance are one of the most important reasons for not using it in practice. Therefore, the current research aims to provide a model to evaluate the performance of defense educational and research centers based on multi-dimensional approaches, from their function in meeting defense needs to performance in the axes of interest of various stakeholders. First, by reviewing the previous researches, the evaluation criteria were identified, and then by forming a focus group consisting of 15 experts’ managers and faculty members of defense educational and research centers, these native criteria and some new criteria were added.