جستجوی مقالات مرتبط با کلیدواژه "structural equation modeling" در نشریات گروه "علوم انسانی"

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

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.

Considering the necessity of flexibility in the supply chain to manage uncertainties, this research aims to design and explain a flexibility process model for the financial supply chain in Iran's car leasing industry. 

The research method is a mixed-methods exploratory approach. First, 21 qualitative interviews were conducted. Using grounded theory, a financial supply chain flexibility model for Iran's automotive leasing industry was developed, comprising 24 sub-categories within six main categories. Next, 260 questionnaires were distributed and completed in automotive leasing companies in Iran. Structural equation modeling was then employed to conduct a path analysis of the hypotheses concerning the relationships among the model dimensions, and the validation of the model was assessed in the study.

Based on the data analysis, the causal conditions of flexibility include "expectations related to customers," "factors related to suppliers," and "motivations related to financing." The contextual factors contain "legal-regulatory factors," "financial-economic factors," "environmental factors," and "cultural-social factors." The intervening factors of financial supply chain flexibility include "ownership and shareholders of leasing companies," "communication and IT-related factors," "industry systems and infrastructure," and "transportation and logistics." The phenomenon of financial flexibility in the supply chain was defined as "financing solutions," "effective communication of supply chain elements," "factors related to the ability to credit," and "proper risk management." Additionally, the strategies for the flexibility of the financial supply chain cover "innovation and development of new products," "development of sales network and after-sales services," "development of training and service skills," and "development of cooperation between supply chains." The consequences of financial flexibility in the supply chain of leasing companies encompass "increasing the production of automotive products," "increasing the level of access to services," "easier access to financial resources," "improving the circulation of financial information," and "increasing the efficiency of the supply chain." In the quantitative part of the research, based on the results of structural equation modeling and path analysis, it was found that intervening factors affect the antecedents and strategies of flexibility. The antecedents of flexibility have an impact on attention to flexibility. Besides, dimensions such as contextual factors, attention to flexibility, and intervening factors significantly affect strategies for financial flexibility in the supply chain, which ultimately affect the consequences of financial flexibility.

To enhance the flexibility of the financial supply chain, it is advisable for companies to draw insights from successful product development experiences. Additionally, efficient management of after-sales services, building trust and establishing effective communication with customers, and upgrading employees' knowledge, experience, and skills to align with industry developments are essential factors for fostering financial flexibility in the leasing industry.

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.

In Iran, despite considerable attention to safety training, the education of teenagers in the ages before obtaining a driving license has been largely overlooked. This research aims to present a comprehensive model for the necessary priorities for teenagers' education by drawing on the actions taken in successful countries.

To identify solutions for addressing the educational gap among teenagers, a comparative analysis was conducted on the most significant teenagers’ education programs in the United States, the United Kingdom, and Australia. The key strategies implemented in these countries were extracted and adapted to the context of Iran. Consequently, 39 strategies were introduced across four main components: Teenager education, Parental education, Institutional collaboration, and Legislation. A researcher-designed questionnaire was then developed and completed by 46 experts. Structural equation modeling was employed to analyze the survey.

Responses from 46 experts indicate that legislation, institutional cooperation, adolescent education, and parent education are crucial for enhancing adolescents’ traffic knowledge. Practical, interactive, and theoretical education are ranked as the most effective methods of adolescent education. Key indices include cooperation with schools, practical programs with educational content, and a national education plan for adolescents.General

Overall, the first step in educating teenagers is to revisit the legal frameworks and the obligations created by law for effective collaboration of institutions involved in teenager education. Moreover, due to technological advancements, more effective tools can be seen alongside suitable practical training for teenagers to increase their interaction with the challenges of the real world.

The objective of this study is to design and validate a human capital governance model with an efficient management approach in Iran’s public organizations, particularly in the Ministry of Industry, Mine, and Trade (IMIDRO). 

This study employed a mixed-method approach. Initially, semi-structured interviews were conducted with 10 purposefully selected human resource managers using grounded theory until theoretical saturation was achieved. The proposed model was then validated through the distribution of questionnaires among 380 managers and employees in public organizations. The collected data were analyzed using structural equation modeling (SEM). 

The results indicate that efficient human capital governance can significantly improve the performance of public organizations. Interview findings and coding analysis revealed that increasing team interactions, improving individual competencies, and optimizing human capital utilization are key success factors in human capital governance. Additionally, the proposed model was confirmed through structural equation modeling. 

The human capital governance model with an efficient management approach can lead to improved organizational performance and the achievement of developmental goals. By creating strong management mechanisms, the model activates human capital capabilities, enhancing productivity and efficiency in public organizations. The findings of this study can serve as a basis for improving human capital governance in other public and private organizations as well.