جستجوی مقالات مرتبط با کلیدواژه « تحلیل سلسله مراتبی » در نشریات گروه « اقتصاد »

This paper tries to examine with a comprehensive view the effective factors in the collection of public micro-donations. The results of a national survey in Iran's National Charity Atlas for three consecutive years from 1399 to 1401 show that more than 90 percent of the country's people pay for charity. Based on this data, it can be claimed that one of the most important methods of collecting public donations is public micro-donations, and paying attention to the topic of this research can affect donations. Another important point is that although charitable donations are widespread worldwide, in the review of theoretical literature, there aren't consistent reviews about the factors that influence the collection of micro-donations, especially in a culture like Iran. This indicates that the use of related scientific methods in social research such as collecting public donations can both bring attention to this important social task on the part of a member of the country's scientific community and help the responsible institutions. With this approach, this research is looking to answer these questions: What factors are effective in the collection of micro-donations? How is the ranking of the identified factors effective in the collection of micro-donations?Regarding the theories and motivations explaining charitable donations, very scattered topics have been raised in the research background and the area of indicators affecting the collection of public donations, almost the majority of the research presented is in the field of sociology.

The main purpose of the research is to identify and prioritize the factors affecting the collection of micro-donations. From the objective point of view, the current research is in the category of applied research with a descriptive-analytical approach, and it has been done using library and documentary sources. In this research, a part of the necessary data to answer the questions has been collected through existing documents and research reports, and the other part has been done by referring to experts. In this research, the acceptability is confirmed by the validity of the research inputs, such as collecting data from past research, the selection of experts, and the validity of calculations. To achieve the research objectives and answer the questions, the current research has been carried out in two stages:The first stage is the identification stage; At this stage, the factors have been identified through library studies. In the following, experts' opinions have been obtained through the Delphi technique.In the second stage or the prioritization stage, these factors have been questioned for ranking. At this stage, the affinity diagram approach is used and the effective factors of the same family are placed in one class and all previously identified factors are taken as sub-factors in these classes. In the following, using the process of hierarchical analysis and two-by-two comparison, prioritization has been done.

In the first stage, after collecting all the factors from the library sources, 98 factors with different titles were obtained. Considering the possibility of integration, aggregation, and standardization of factors, based on the number of 98 factors, 37 standard factors were extracted in this section after adjustment and standardization. In the first part of Delphi, 10 factors were extracted. From these questionnaires, then according to the average scores of each indicator, all indicators with a score lower than the first quartile, i.e. 3.5, were removed, and 7 factors out of 47 factors were used for ranking. In the second step, the researcher classified all the factors that have a content affinity or natural relationships into eight separate groups using the kinship chart. These categories include factors related to society, factors related to the collection area, factors related to the type of collection place, social commitment factors, economic factors, demographic factors, psychological factors, and religious belief factors.

The first ten sub-factors have gained almost half of the total weight of the sub-factors, so it is very important to pay attention to these factors in decision-making. The first sub-factor with a high weight is the spiritual pleasure of helping (peace and sense of divine pleasure). This factor along with the third factor (religious beliefs) and the seventh factor (the reward and acting according to the divine order), show the great importance of religious beliefs in the levels of charity motivation. Also, the first ten sub-factors clearly show that the most effective factors in the amount of charity are internal factors rather than environmental factors, so the cultivation of internal factors such as the use of motivational factors and emphasis on educational issues in educational content, has a great impact on the change in charity statistics.In contrast to this issue, the sub-factors related to individual demographic class are among the least important factors. Interestingly, unfortunately, many social judgments are based on demographic differences. Also, this research shows that in the economic class, confidence in income is more important than the income itself, so in the decision of choosing the target community, one should not pay much attention to the amount of income, but pay attention to the source of income.

Risk management is the process of identifying, analyzing and accepting uncertainty in important economic decisions. Usually, risk management occurs when economic managers analyze the possibility of losses and risks of a macroeconomic issue and try to take appropriate measures according to the goals of the organization and the ability to bear risks. Also, risk can be measured both in absolute and relative terms. A complete and correct understanding of different types of risk can help senior economic managers to evaluate opportunities and costs related to the organization's approaches. In fact, human resource risk management by determining, analyzing and applying the necessary measures is known as a valid guarantee for the sustainable and continuous growth of the organization. Identifying, analyzing, measuring human resource risks and adopting strategies to face risks are the main stages of the human resources risk management process. The aim of this study is to prioritize the risks of human resources of the country's tax affairs organization according to the selected criteria so that the organization has the necessary preparation to manage and face each of these risks.

This study is developmental-applicative because it aims to prioritize the risks of human resources in the country's tax affairs organization, and this can be effective in understanding the nature and effects of these risks and their effective management, and in addition, it will expand the literature. In terms of the approach, according to the nature of the data and the use of numbers and figures, it is quantitative research, and from the point of view of the location of the research, it is a library and field research, and interviews and questionnaires have been used as data collection tools. The research has three stages, which are:- The first stage of identifying human resources risks, The second step is determining the criteria and criteria for ranking human resources risks.The third step is the analysis and evaluation of the organization's human resources risks.

The risk of identifying and registering taxpayers with a similarity index of 0.58 is the first priority of the organization that should be taken into account, the statistics published by the authorities of the Tax Affairs Organization regarding tax evasion show this risk. The risk of the passive nature of the human resource deputy with a similarity index of 0.57 is the second priority of the organization, despite the fact that many human resource management processes including recruitment, development, evaluation, etc. are directly related to the organization's resource development deputy, but the management and resource development deputy plays the least role in It has its own field of work, which is certainly one of the important reasons for the politicization of human resource strategies and the political approach of public administration. The third priority of the organization is the risk of tax recognition and certainty with a similarity index of 0.55, which refers to unrealistic tax recognition and certainty, the risk of non-alignment of managers' goals with the goals of the organization with a similarity index of 0.54, the fourth priority of the organization and the risk of not having technical skills with a similarity index of 0.53, the fifth risk in There is a tax agency.

Human resources, while having an important and essential role in realizing the organizational goals of organizations, can also be a source of dangers and risks. Human resource risks are one of the most important organizational risks. The management of these risks in organizations that have more human resources and have a lot of freedom of action and authority and whose activities are complex and have a wide thematic and geographical scope of activity is necessary and doubly important, because identifying, analyzing and measuring the risks of human resources and In addition to strengthening and facilitating the realization of organizational goals, making policies to deal with them also increases the efficiency of human resources.

Stagnation of companies leads to tax, insurance and banking arrears, adjustment and unemployment of human resources, decrease in value and credit of the company, decrease in the value of the company's brand, intensification of partners' differences and legalization of company's issues, acquisition of company's assets by non-specialists,... and finally, the added value of the sub-sectors will decrease and production and economic growth will decrease. In order to realize the economic slogans announced by the Supreme Leader (Madazla Al-Ali) during the last few years, the strategies for revitalizing stagnant mining and industrial companies (with many previous and previous connections) should be examined. Therefore, the aim of the current research is to formulate a strategy for revitalizing stagnant mining and industrial companies. Therefore, the current research is based on the purpose of a survey and descriptive relationship investigation. For this purpose, through the method of hierarchical analysis as well as the study of related documents, a conceptual model for the revival of stagnant mining and industrial companies from the group of mining, chemical, textile (clothing and cellulose), food and metal industries with the opinion of 400 experts and stakeholders of this group were defined and compiled. Based on the results of the research, using hierarchical analysis for each group of industries, strategies for revival such as debt reorganization, transfer of management, financing, identification of new markets, sale of surplus assets, etc. were identified and prioritized..

Regional economic differences are a hot topic in regional economy and are one of the indicators of economic security. This has always been one of the priorities of regional policy makers to reduce regional disparities and distribute the budget and of society equally based on different economic, health, social and infrastructure needs. The purpose of this research is to investigate the provincial inequalities among the provinces of Iran based on the law of balanced use of the country's facilities. Hierarchical analysis method has been used to achieve this goal. The findings of the research indicate that among the four main criteria, the criteria of supervision, executive, legal and institutional management and statistics and information. It is ranked 3rd, 2nd, 1st and 4th respectively. And among the 30 sub-criteria, the lack of a transparent scientific mechanism in the distribution of national balance credits between the country's provinces. The existence of hidden and seasonal unemployment in most of the less developed cities and the lack of inclusion of the city in the use of 32 plans under the unemployment rate index in most of the cities. The low role of the Provincial Planning and Development Council in the distribution of inter-city credits based on the indicators considered by the Council is ranked first, second and third respectively. And it has the greatest impact in the field of inequality, and the criterion, lack of systematic communication the indicators of the balanced law and the plans and projects of Annex No. 1 of the annual budget laws are ranked last and have the least impact on inequality.

The statistics, although different, indicate the fact that a significant number of the country's economic units with large capitals are stagnant or semi-active for various reasons. Stagnation of companies has destructive effects, such as increasing financial debt and creating tax, insurance and bank arrears, adjustment and unemployment of human resources, reducing the value and credibility of the company, reducing the value of the company's brand, intensifying the dispute between partners, and legalizing issues. The company's assets will be acquired by non-specialists and... The existence of stagnant enterprises in Isfahan province is also a problem like in other provinces of the country, it should be noted that there is no comprehensive and local model in the field of revitalizing stagnant economic enterprises, so the issue should be Therefore, this research seeks to investigate the financial methods of reviving the stagnant and semi-active industrial and mining units of the province. In line with the financial methods of revival, the ranking of new methods of revival was done using the opinions of 105 beneficiaries of stagnant companies and 237 experts in the field of financing. Based on the results of the model based on the output of Export Choices software. In twenty groups, the priority of the methods was obtained, based on which the three priority methods for the revival of stagnant and semi-active companies in Isfahan province are: 1- Equipment and reconstruction, ownership, and 2- Exploitation, construction, exploitation, paying rent to investors and Transfer and 3- Mutual sale

Improving regional development policy is one of the most important challenges of countries. In recent decades, regional development policy theories with the approach of delegating authority to regions in order to improve the efficiency of the public sector and promote the balance between regions have expanded greatly in economic literature. In the third development plan, a new form of administrative and financial decentralization has been formed in Iran in line with the regional development policy by creating the provincial income-expenditure system. The purpose of this article is to examine the issues and problems of regional development policy and ways to improve it. Using the Delphi method, the most important challenges of regional policy are identified and then to reduce the issues and problems of regional development in Iran, the main and secondary solutions are determined and to determine they were ranked using the method (hierarchical analysis and TOPSIS). According to the hierarchical analysis method, among the main indicators, the best mechanism for promoting regional development policy in Iran is "designing a comprehensive monitoring system in the budget planning system of the entire government in order to monitor regional development and balance and monitor the way credits are spent in the provinces". According to experts, according to the TOPSIS method, the best indicator for promoting regional development policy is "redesigning the provincial revenue-expenditure system (transparency in the amount of distribution of financial and budgetary resources between regions of the country) and also "designing a comprehensive monitoring system in the planning and budget system of the whole government in order to monitor development and regional balance and monitor the way credits are used in the provinces" is the best solution; therefore, policy makers and planners should pay attention to these solutions to promote regional policy Have.

Noting the negative effects of the covid-19 pandemic on various economic sectors, the aim of the current paper is to find a model for reducing the negative effects of covid-19 pandemic on the Iranian economy. The result of this research can pave the way for developing a technology roadmap that by illustrating new field of cognitive finance can in turn help reduce the chance of implementing bad policies against the negative effects of Covid-19 on the economy. This paper can be classified as a descriptive survey and its methodology is based on data collection. More specifically, the paper uses the Delphi to collect its data collection, and subsequently conducts hierarchical, failure and information analysis techniques to analyze the data gathered. The results obtained from the analysis of economic indicators indicate that lack of inflation controls and lack of transparency of banking systems pose the greatest high risk. Furthermore, the results indicate that adopting resistance economic policies for reducing the damage caused by shocks has a positive and significant effect long term in terms of economic growth. The paper concludes by proposing some solutions for reducing risk and control based on the economic resilience indicators proposed by Bergoglio and colleagues.

In the field of efficiency and productivity of the banking system, various researches have been conducted and there are different models for investigating the inefficiency of banks. This variation in models is due to the nature of the concept of efficiency, especially its uncertain boundaries and because of the various conceptualizations of organizational efficiency. Some of the approaches to calculating inefficiency based on banks' objectives are: objective model, system model and inefficiency model. However, researches with a comprehensive view on the inefficiency of bank branches have not been found, in this research, all approaches have been used by experts in bank branches with education and experience. Because applying a single criterion is not suitable for bank branches and there is no single criterion that can provide all the activities of bank branches. Therefore, while identifying the criteria and indicators, they have been sipped with the opinion of banking experts. . This research, based on banking experts' opinions and analysis by fuzzy Delphi method and analytical hierarchy, concluded that the ratio of interest on deposits to the interest of branch payment facilities, assets of branches to income from facilities, deferred demands and past maturity to the total residue of branch facilities, ratio of funds ready to loan to total branch deposits, ratio of total undesirable claims to total branch facilities and liquidity ratio to total assets The branch shows the inefficiency of the branch in order And Melli Bank is looking for the same goals as conventional banks, which include profitability combined with reduced banking risks.

Industry is not only a conventional path for development,but as one of the results of globalization, it can be an accelerator for development.. In this regard, the industry has caused economic dynamism and vitality in many regions of the world, but it should be kept in mind that accelerated and unplanned development will also have more negative consequences. The financial market of the industry has a significant importance due to the effective role it plays in providing the financial resources and capital needed for investment and development of the industry sector. Therefore, this research was conducted in 2017 using the Analytical Hierarchy Process (AHP) and by completing 10 questionnaires from the experts of the ministry of industry, mining and trade with the aim of prioritizing the financial components of capital investment in the industrial sector of Lorestan province. The results showed that among the components affecting investment in the industrial sector, attention to the private sector, injecting liquidity into the financial markets, updating financial and credit institutions, creating financial consulting centers, diversification in financial and credit institutions, and super-specialization Financial and credit institutions, respectively, have had the highest degree of importance. The maximum rate of consistency in this research is estimated to be 0.98, which indicates that the level of consistency in judgments is favorable. Therefore, it is suggested to reduce the reliance of investors on the financial resources of banks by providing the financial resources needed by investors through the expansion of financial and stock markets as well as the expansion of active investment companies."

The aim of this research is to identify and prioritize the ways to fight money laundering. The statistical population is all the experts and specialists active in the field of money laundering in the Economic Security Police of the Police Force (especially the Anti-Smuggling Police and the Anti-Economic Crimes and Customs Police) throughout the country and the experts of the Anti-Money Laundering Supreme Council, that are around 150 people. The method of conducting the research is of applied in terms of purpose and descriptive-survey in terms of the method, and the data were collected by field method and questionnaire tool. The validity of the designed questionnaire has been confirmed by the opinions of respected professors and advisors, and its reliability has been confirmed by the inconsistency rate of less than 0.1. The data analysis method is hierarchical analysis. The result of calculating the and ranking shows that among the 6 identified methods of combating money laundering, reporting of suspicious transactions with a score of 0.2425 ranks first, complete identification of customers with a score of 0.2407 ranks second, initial identification of customers with a score of 0.2370 ranks third, reporting transactions by cash instruments ranks fourth with a score of 0.1200, recording information and events ranks fifth with a score of 0.0860, and adopting a risk-based approach ranks sixth with a score of 0.0739.

Today, energy supply is one of the most important axes of the strategy of different countries due to its vital role in the continuation of technological and economic development of countries. The Petroleum industry, as one of the most important industries producing energy, has become an important and special industry due to the complexities of its production and extraction. Therefore, classification and prioritization of changes have taken place, and presenting a model of how to deal with changes can play an important and fundamental role in managing changes in executive projects. Of course, no project can completely eliminate the risk of change, but it can be largely prevented by identifying the underlying causes of change.In this study, an attempt has been made to compile a study and present a questionnaire and interview with experts and specialists in the oil industry, information, and existing records, which resulted in finding 20 of the most effective changes in EPC projects in the field of the petroleum industry. For this purpose, after reviewing and analyzing the changes, the model of dealing with the changes in EPC projects is presented and then according to the main parts of EPC projects, the most effective cases of each part are determined by using multi-criteria decision-making methods consisting of series. Analysis Hierarchy Process (AHP) and Gray Relationship Analysis (GRA) have been proposed to provide a change management structure in EPC projects in the oil industry. Based on the obtained results, it was found that the design and engineering (E) phase has the greatest impact on the changes made in EPC projects, followed by the manufacturing and construction (C) and procurement (P) phases. This research could be useful for prioritizing and managing change and minimizing the impact of unintended changes on EPC projects in the petroleum industry

The main purpose of this study is to identify and prioritize different gasoline pricing policies in Iran based on sustainable development indicators using the Delphi method and Analytical Hierarchy Process (AHP). To this end, first, various types of gasoline pricing options along with evaluation indicators of these options were extracted separately in economic, social, and environmental terms by the Delphi method based on reviewing studies and interviews with specialists and experts. In this section, four pricing options for gasoline pricing were extracted entitled (i) “Double pricing of gasoline or continuation of the current trend; (ii) “Single rate gasoline price and cash payment of subsidies to cars; (iii) “Proportional pricing for gasoline consumption; (iv) “Single price of gasoline and allocation of quotas to people instead of cars. Then, these options were evaluated and prioritized in terms of economic, social, and environmental indicators in the framework of the AHP method. The results show that pricing commensurate with gasoline consumption or consumption tax (third option) is the best pricing option among the mentioned options. In this option, environmental and economic indicators are of great importance, and the price of gasoline between the quota price and FOB is determined in proportion to the consumption of individuals and sudden price changes do not occur for all consumers and the price of gasoline is completely dependent on the consumption behavior of individuals. Thus high consumption is always faced with higher taxes and allows for a fairer distribution of subsidies and reduced smuggling incentives for this fuel.

The purpose of this study is to determine the importance and ranking of internal and external factors affecting fraudulent financial reporting. The statistical population in this study includes members of the Iranian Society of Certified Public Accountants who have characteristics such as teaching experience at the university, having a doctorate, history of professional activity in the profession of auditing and financial management, which according to the restrictions 30 people were considered as a sample. In this research, AHP technique and Expert Choice software have been used to analyze the data. The results of the analysis showed that extra-organizational factors were the first priority in creating fraudulent reporting with a score of 0.243 and intra-organizational factors were the next priority with a score of 0.214. Also, according to the research results, from external factors, respectively, factors related to the characteristics of independent auditing, cultural factors, legal and regulatory factors outside the organization, and from internal factors, respectively, professional characteristics and management structure. Behavioral characteristics of management, behavioral and moral characteristics, characteristics related to systemic and human errors have been the most important.

Taxes, as the most important source of government revenue and one of the economic policy instruments, play a key role in development policies. In this study, the evolution process of different models of tax evasion (from neoclassical approach to behavioral economics) is investigated, also the assumptions and variables of these models are analyzed. Then, using the analytical hierarchy process (AHP) based on the opinions of tax experts, the factors affecting tax evasion are ranked in different models to determine which model is superior in explaining and measuring the factors affecting tax evasion in Iran. The results show that instability of preferences, loss avoidance, and ambiguity avoidance are the main factors influencing tax evasion. Correspondingly, rational behavior and behavioral adaptation have the least explanatory power as regards tax evasion in Iran. Based on the results, in analyzing and measuring Iranchr('39')s tax evasion, a paradigm shift towards behavioral economy models is needed.

Nowadays, the tourism industry has been on the agenda as an essential economic entity to provide material resources for countries. The tourism boom in each region depends on national and regional conditions and features, including government policies, social, cultural, and political factors in each region, natural and historical attractions, quantity and quality of services provided to tourists. As a result, due to the emergence of various facilities needed by the tourists, a situation to increase employment, economic income and thus improve the whole region's situation can be provided. As one of the largest and most diverse employment and income-generating industry, the tourism industry has been paid attention by many countries as an achievable goal in the sustainable development process. In this regard, Mashhad city has various and proper historical, cultural, and natural attractions for attracting tourists. These attractions, however, have the potential to attract tourists; but the prosperity of the tourism industry also depends on the quantity and quality of the tourism industry infrastructure and the facilities and services provided.

Theoretical Framework:

The tourism industry has played an important role in encouraging investment in infrastructures, generating revenue for the government, and direct and indirect employment generation worldwide. Today, attracting foreign tourists has become an increasing competition among institutions involved in the tourism industry. Because this industry not only plays a role in promoting the national economy and foreign exchange earnings but is a clean and pollution-free industry and at the same time creates new tourism occupations for countries with tourist attractions such as Iran and can become the most important source of foreign exchange earnings; provided that proper and comprehensive planning coupled with foresight is set and implemented for it. The industry also has the potential to be replaced by the single-product economy, i.e., oil revenues.Domingues et al. (2014) discussed the competitiveness of tourists’ destinations and compared Spain and Australia. The results show that in Australia, the quality of services, commercial brands, and appropriate infrastructure is very important for attracting tourists, and the climate and local tourist structures are the most important issues in attracting tourists in Spain. Tyrväinen et al. (2014) surveyed tourist destinations in northern Lapland, Finland, regarding environmental preferences and tourist accommodation. In a survey of 1,054 domestic and foreign tourists, respondents emphasized the relationship between accommodation and nature, green infrastructures, easy access to their accommodation site, and the environment's quality in choosing their destination. Therefore, one of the few natural attractions with pleasant and eye-catching views is Haft Howz Natural Park, located in the southeast of Mashhad in the Khalaj Mountains' heart. Its name has been chosen due to the existence of natural ponds created over the years in the heart of this region's rocks.

The present paper aims to prioritize economic strategies to improve the Haft Howz region's tourist attraction, including 28 factors, which consist of 4 main criteria including infrastructure, investment, socio-economic, and marketing. Fifteen experts and Managers of the Haft Howz region were interviewed, then a questionnaire based on the AHP method was provided, and finally, the questionnaires were analyzed in Expert Choice software.

Conclusions and Suggestions:

As mentioned before, the tourism industry, especially for developing communities, is both an opportunity and a threat. Also, it is a powerful incentive for socioeconomic progress. The studies show that regarding the fundamental problems, including problems related to infrastructures, problems related to investment and management, socioeconomic and marketing problems, Iran's ecotourism program's goals will not be achieved. Since the metropolis of Mashhad, as the largest shrine in the country, annually receives 10 to 15 million pilgrims, an effective step can be taken for the economic development of Mashhad city by applying appropriate policies in the field of the tourism industry. Identifying and prioritizing economic solutions of tourist attraction in Haft Howz Region of Mashhad, which has undeniable importance in helping respective authorities and planners promote this region, have been discussed.  The AHP (Analytic Hierarchy Process) results to identify indexes weights indicate that as per the region’s experts and managers, indexes of infrastructure, investment, socioeconomic, and marketing are important and have priority in ranking indexes, respectively. The results of the ranking of all economic sub-criteria for upgrading the tourist attraction of Haft Howz region of Mashhad showed that the sub-criteria of securing and improving the entrances and upgrading public transportation from inside the city to the region, providing adequate and proper public health facilities and upgrading infrastructure equipment (parking, water supply, gas supply, proper lighting and the like) are placed in the first to third priorities respectively. The upgrade, completion, and reconstruction of historical monuments of the region are the last priority. Therefore, researchers are suggested to conduct a study to analyze the operational suggestions for removing regional barriers to improve the region.

The world is rapidly moving away from the base resource economy and moving towards the development of a knowledge-based economy. Considering that the main axis of knowledge-based economy is the optimal use of human capital and skill-building of this capital. This phenomenon occurs at a time when developing countries are facing various problems in this area. This issue is related to other important key issues such as the role of economic and incentive incentives, information and communication technology infrastructure. On the other hand, research shows that the countries that have succeeded in this field have put the use of regional capacities on the agenda and have put decongestion policies on their agenda due to regional capacity building. Therefore, the focus of the present article is on ranking the nine land management areas of Iran and identifying the indicators in this area using the combined method of hierarchical analysis - TAPSIS. The results show that Zone 6 of Iran, which consists of the provinces of Tehran, Qom and Alborz, in terms of knowledge-based economy in the first place and Zone 8, which consists of the provinces of Yazd, Kerman, Sistan and Baluchestan and Hormozgan, in They are ranked last and ninth. Therefore, regional development policy makers to improve knowledge-based indicators in less developed areas should take basic steps to promote postgraduate courses, establish and develop science centers and knowledge-based companies in these areas.