جستجوی مقالات مرتبط با کلیدواژه "مدل معادلات ساختاری" در نشریات گروه "اقتصاد"

Relying on the objective utility and measuring the level of happiness of people based on their choices is related to homo-economicus and a limited definition of human, which has been used as a presupposition by conventional theories in economics for years. Many studies show the deviation of reality and experimental data from the predictions of standard theories about happiness. In this study, we will try to introduce a structure for happiness so that in addition to considering the economic aspects, the effect of other fields on people's perception of happiness or subjective well-being can be determined. Based on the attitude of behavioral economics, we have re-examined utility and happiness, due to the data collected from 192 students in different grades of university. We have confirmed a structure for happiness, which is related to the psychological well-being. Economic well-being, social well-being and physical well-being also affects happiness indirectly through psychological well-being. This study is interdisciplinary research, which seeks to expand the conventional economic theories by replacing the real human being instead of the homo-economicus. The results show that the main source of people's happiness is their psychological well-being, and in psychological well-being, the most important factor is physical well-being. The second and third order goes to social well-being and economic well-being. Income or economic factors, which is the main in determining people's happiness in conventional prospect, is only one of the determining factors of psychological well-being, which happiness originates from.

A deficiency in the process of appointing managers can lead to unstable decisions, inefficient management of resources, and a decrease in economic productivity. This inquiry attempts to investigate the implications of appointing ineffective managers to contribute to progress and sustainable development in the economic domain The current research aims to conceptualize economic corruption in the cycle of inefficiency in the appointment of managers in organizations. This research, in terms of its fundamental and applied objectives, adheres to a paradigmatic approach of pragmatism. during the exploratory phase of interpretive modeling and a proof-oriented model in the testing phase. The research approach is mixed-method, utilizing thematic analysis as the analytical strategy. The qualitative data were analyzed using the Clark method and Maxqda software. Purposeful qualitative sampling was employed, and the qualitative sample size included senior managers of government organizations. In total, interviews were conducted with fifteen participants.The quantitative section of the population included managers and experts from the Ministry of Interior.The quantitative sampling method was simple random sampling, and with the use of GPower software, the final sample size of the study was determined to be 130 individuals. The content validity was confirmed by experts, and the construct validity of the measurement model was examined and confirmed through tests of average variance extracted, Fornell and Larcker criteria. Additionally, the model's reliability was assessed and verified using Cronbach's alpha coefficient.. The path analysis of the discovered model was examined using SPSS and SmartPLS software. Twenty-seven indicators or items were initially coded and extracted.Through exploratory factor analysis, they were grouped into 7 components. Subsequently, these 7 factors were further consolidated into 3 main factors: Political tricks; It bring destruction of economic balance "Lack of expertise in responsible individuals:a hidden tragedy in organizational efficiency,"and"Political lobbying:destructive of trust and damaging to the economic foundation"have been categorized.

A look at the weaknesses and shortcomings of the country's tax system shows that the evolution of the tax system has always been a very important issue for government and private sector activists.
The main purpose of this article is to investigate the impact of national media on the development of tax culture. The research is considered to be a quantitative research in terms of practical purpose. The statistical population of this study is all tax payers at the level of Tehran city offices, a sample of which was randomly selected using Cochran's formula. The data analysis method of this study is focused on structural equation modeling. The findings from the analysis of research data show that the influence of national media on the development of tax culture includes three areas of social responsibility (two dimensions), media function (four dimensions) and contextual factors (four dimensions) and the effect of national media on the development of tax culture in All three areas are significant. Considering the influence of different dimensions of national media on tax culture, it can be a way for policymakers and rulers to accelerate the development of tax culture and, accordingly, the implementation of other development indicators.

Economic development requires investment in various sectors and economic activities. Without investing in various projects, one cannot expect the expansion of employment, production and economic prosperity. Therefore, the main purpose of this study is to identify the components of improving investment security in Guilan province based on meta-analysis and ranking of identified components from the perspective of economic actors in this province. Investment security refers to conditions in which macroeconomic variables are stable or predictable, the rule of law is established and enforced, laws and regulations, decisions of officials and the executive procedures of the country are stable. And be implemented effectively, and if changes are needed in any of them, the changes will be notified to the stakeholders in advance. Also, information affecting economic activities should be transparently and equally available to all citizens, and judicial and law enforcement agencies should be equipped, safe and efficient so that any violation of citizens' property rights, or unauthorized use of other people's physical or intellectual property, for any No one, whether a natural or legal person, including the officials of the country, can afford it, and the lost citizens can return to the competent institutions in the shortest possible time to receive their lost property along with the relevant damages.The importance of accurate and scientific knowledge and study of investment security in Guilan province for proper economic policy and the lack of a comprehensive study in this field, the need for this research and the number of indicators or factors affecting the improvement of investment security in the province more than obvious N. Therefore, the need for a comprehensive study on the security of investment in the province is the most important incentive for authors to conduct the present study. Therefore, in this study, an attempt has been made to identify the most important factors affecting investment security in Guilan province and prioritize these factors with the help of meta-analysis, and while analyzing them, practical suggestions for improving this index will be provided. In other words, the authors in this article have sought to answer the question, what are the most important factors affecting the improvement of investment security in Guilan province? The results of this study enable provincial policymakers and decision makers to act more favorably by focusing on the most important indicators affecting investment security; By improving the security of investment in the province, the field of increasing investment, production and employment is provided and while controlling inflation caused by increased production, it will be possible to achieve maximum productivity and economic development of the province.

The main purpose of this study is to identify the components of improving investment security in Guilan province based on meta-analysis and ranking of identified components from the perspective of economic actors in this province using the method of structural equations. The method of this research is hybrid because in the qualitative phase, the researchers sought to identify the components of improving investment security in Guilan province through Meta-synthesis and with the participation of 10 experts. In this section, more than 20 scientific researches were reviewed in line with the research subject and based on critical evaluation analysis, among the mentioned researches, 6 main factors and 39 components were identified. In the quantitative part, with the help of structural equations and with the participation of 75 economic activists in different economic sectors of Guilan province, it was selected through simple random sampling.

According to economic activists, the factors affecting the improvement of investment security in Guilan province are, respectively: 1- Provincial components, 2- Desirable components from the perspective of conventional economy, 3- Economic inputs, 4- Jihadist approach and concern for national interests, 5- The role of governance in the economy and 6- Economic supervision. The results show that among the six main components affecting investment security, the provincial component factor is in the first priority. A review of the ranking of components affecting investment security shows that in order to achieve a reliable condition for investment, the performance of all elements of society and all public, private, public institutions, as well as all sectors of government and society must be desirable. And all these sections should act responsibly in line with their mission and complement each other in order to achieve the goal of the system.

Investment security is affected by national and provincial factors, but among the six main components affecting investment security, the provincial component is the first priority and shows that the contribution of provincial organizations and agencies in creating a safe investment environment is very decisive. Below are 10 provincial factors. "Prevalence of bribery in provincial offices" as an indicator of the following provincial components from the perspective of economic activists responding to the questionnaire has the first priority. Therefore, the efforts of provincial officials to reform administrative processes in order to reduce human factors and clarify the rules should be increased to see a more favorable environment for investment in Guilan province.

This paper examines the institutional and economic barriers to entrepreneurship development in Iran and the role of government in moderating them. For this purpose first using the grounded theory(GT) model and the relationships between the variables are examined and then, using a SEM technique, the model is estimated and the hypotheses are tested. The results of the GT model showed that a total of 27 main concepts can be mentioned as obstacles to entrepreneurship development in Iran. Thus, the 10 concepts of political, cultural, legal, educational, technological environment, government structure, macroeconomics, financial environment, geographical environment and production structure are causal conditions that are under two categories of institutional and economic factors. 7 concepts of efficiency, opportunity, creativity, risk-taking, need for success, desire for independence and power-seeking Entrepreneurs under the category of characteristics of entrepreneurs are the underlying conditions of entrepreneurship development. In addition, 7 concepts of creating a legal framework, drawing special policies, infrastructure development, culture building, providing special services, industry relations and financial aid, under the category of government role, conditions of intervention of the lack of entrepreneurship development and finally, the three concepts of reducing economic growth, increasing poverty and income inequality and reducing the employment rate are the consequences of lack of entrepreneurship development. The results of SEM showed that the government can play a significant moderating role between causal conditions (institutional and economic barriers) and lack of entrepreneurship development in Iran and increase the positive effect of institutional and economic barriers on lack of entrepreneurship development.

The volume of smuggled goods in Iran is increasing day by day, but this issue seems more acute when a high percentage of these goods are counterfeit goods. Although the government spends a lot of money and measures to control the smuggling of goods and prevent the supply of counterfeit goods, these measures alone are not effective and the role of the people in not consuming smuggled and counterfeit goods is undeniable; Therefore, by identifying the factors affecting customers' attitudes toward buying counterfeit goods, the consumption and purchase of counterfeit goods can be reduced in society and, consequently, the amount of smuggling of goods can be reduced by reducing customer demand. Therefore, the purpose of this study is to investigate the impact of social risk, performance risk and legal risk on customers' attitudes toward purchasing counterfeit goods. Study data were selected from a sample of 202 students of Shahid Chamran University of Ahvaz. Data collection tool was a structured questionnaire whose reliability was confirmed using Cronbach's alpha criterion (α = 0.80). Data were analyzed by structural equation analysis using AMOS software. The results of data analysis showed. The fit of the proposed model is appropriate. Social risk and performance risk have a positive and significant effect on customers 'attitudes toward buying counterfeit goods, but no significant effect was found between legal risk and customers' attitudes to buying counterfeit goods.

These days, the performance of banks in optimal collecting and allocating the resources, can boost production, create jobs, and increase economic growth. An efficient banking system with the right monetary policy, by controlling liquidity and inflation and directing resources to productive economic activities, plays an important role in economic development. However, the performance of banks themselves is affected by various political, economic, managerial and social factors, and the study of these factors has been one of the topics of interest to researchers. On the other hand, Banks operate in a unique environment of public oversight and a set of banking rules and regulations. The corporate governance framework in banks is more complex than in other companies. Corporate governance mechanisms reduce agency problems in companies and the quality of these mechanisms is relative and varies from company to company and can affect different aspects of performance. In this study, the relationship between ownership structure and corporate governance mechanism of banks with their financial performance is investigated using structural equation modeling.

Theoretical frame work:

From the perspective of corporate governance, shareholders can align the interests of managers with their own interests by using corporate governance mechanisms. One of the most important corporate governance mechanisms is the ownership of managers in the bank. Glasman and Rhodes (1980) compared financial institutions run by their owners with institutions that were separate from management. They showed that the profitability of institutions whose owners are involved in management is higher. In their supervisory role, the members of the board of directors are responsible for supervising and encouraging the managers to act in accordance with the interests of the shareholders. In fact, corporate governance can be considered as including legal, cultural and institutional arrangements that determine the direction of movement and activity of companies. The components and mechanisms of this governance include shareholders and their ownership structure, board members and their composition, and the management of the company, which is led by the CEO, and other stakeholders that can influence the movement of the company. As one of the external mechanisms of corporate governance, institutional investors play an important role in eliminating information asymmetry and reducing agency costs. Institutional investors openly monitor the company by gathering information and pricing management decisions implicitly and by managing the company's operations. Corporate governance can play an important role in improving corporate performance and there is a close relationship between the quality of corporate governance and corporate financial performance in capital markets.

The present study is an applied research in terms of objective, because its results can be used by investors, managers, shareholders and capital market analysts, as well as banks listed on the stock exchange. In terms of method of implementation, this research is considered as a descriptive-correlational type and due to the fact that its variables have occurred in the past, it is known the causal-post-event research. In this study, the effect of banks’ ownership structure and corporate governance components on the performance was studied using data from 18 listed banks in Tehran Stock Exchange during 2011-2017. The data required to calculate the research variables were collected from the audited financial statements of the accepted banks and through the information databases of the Tehran Stock Exchange as well as the new management software. In order to analyze the data and test the research hypotheses, the structural equation modeling method has been used.

The results showed that the direct effect of ownership structure on corporate governance is insignificant and in fact the mechanism of corporate governance is not affected by ownership structure. Therefore, the first hypothesis of the study failed to confirm. Also, the ownership structure has a significant and inverse effect on financial performance. This means that by increasing the concentration of ownership at the disposal of a limited number of shareholders as well as the ratio of institutional and state ownership, the financial performance of banks decreases significantly and vice versa. Therefore, the second hypothesis of the research was confirmed. On the other hand, the effect of corporate governance on financial performance is also positive and significant, which shows that improving the corporate governance mechanism can significantly improve the financial performance of banks, so the third hypothesis of the study was confirmed as well. The results also showed that the indirect effect of ownership structure through corporate governance on the financial performance of banks is significant and the fourth hypothesis also was confirmed.

Conclusions & Suggestions:

The findings showed that the dimensions of corporate governance have a significant positive effect on the financial performance of banks and show that improving the corporate governance mechanism can significantly improve the financial performance of banks. Finally, the results showed that the corporate governance can reduce the severity of the negative effect of the dimensions of the ownership structure on the financial performance of banks. The findings indicate that the shareholding of government-affiliated institutions and companies and financial institutions, especially with a majority stake, causes these shareholders to pursue their own interests instead of the total interests of shareholders and the value of the company (bank), resulting to weaken the financial performance. Therefore, corporate governance mechanisms and proper governance system can increase the financial performance of banks. Because one of the possible reasons for the above conclusion is the participation of executive and non-executive members of the Board of Directors in the activities and as a result of their supervisory role in banking operations. There is also evidence that the large size of the board can help CEOs through consulting can play an important role in corporate performance. According to the obtained results, some suggestions can be made as follows. Capital market policymakers and institutional shareholders should be aware that the presence of non-executive members on the board of directors of companies cannot reduce the agency problems and help the company perform better, so try to use the presence of more executive members. It is also suggested that the members of the board of directors of companies and banks, shareholders and auditors and auditing firms become more familiar with issues related to the corporate governance system so that they can properly play a role in the corporate governance system and thus influence Increase the value of companies.

The aim of this study is to provide a comprehensive investigation of the obstacles and factors affecting optimal implementation of Value-Added Tax Act (the VAT Act) and to propose an effective model using Structural Equation Modelling (SEM), The population of this study includes the taxpayers and tax officials in Zanjan Province. Relevant literature and previous studies were reviewed and the obstacles and factors affecting the optimal implementation of the VAT Act were identified. The detected obstacles and factors were verified by expert opinion. After that, the identified obstacles were classified into four main categories, namely, structural, administrative, cultural and finally economic and political obstacles and the effective factors were classified into four main categories, including, human resources, taxpayers, tax system and legal factors. Then, the questionnaires were distributed among the taxpayers and tax officials and the obtained data were analyzed using SPSS and Amos software. The results indicate that both obstacles, i.e., the structural, administrative, cultural and economic and political obstacles and effective factors, i.e., human resources, taxpayers, tax system and legal factors have positive and significant relationship with the optimal implementation of VAT Act; in other words, these obstacles and factors exert a considerable influence on the optimal implementation of the VAT Act. The innovation of this research is that a wide range of the obstacles and factors affecting optimal implementation of VAT Act were identified and ranked. Considering the resistance economy and increasing pressure of sanctions, identifying the obstacles and factors affecting optimal implementation of VAT Act can be a major step forward in boosting tax revenues and reducing the government's dependence on oil resources.

Worn-out tissue is one of the important issues in public policy making, which has brought many consistent pursuits and interests during the past two decades in theoretical and practical fields (Samiei & Sayafzadeh, 2016). The urban ecological environment provides people with clean water resources and a comfortable living environment, both of which are the foundation of urban economic, social, and cultural development (Li et al., 2018). Hence, the presence of environmental contaminants, waste emissions, and noise pollution in these areas are threatening the comfort of the residents. This type of tissue, which can be found widely in different areas of around holy shrine in city of Mashhad, can cause a lot of damage and financial losses at the time of accidents. In addition, residence and work efficiency in this type of urban tissue have never had the desired performance. Thus, the importance and necessity of developing the economy of Mashhad through improvement and revitalization of the worn-out urban tissues surrounding the Holy Shrine of Imam Reza are such that the acceleration of the operational process of this project is one of the main concerns of the local and national authorities as well as all the related executive organizations who are in agreement on this issue. The national and super-national consequences of running this huge project along with the necessity of offering the desired services to the pilgrims of Imam Reza and the residents of the region have made the role of all the related organs and their direct presence in performing the predicted plans inevitable (Farhadian, 2015). Addressing this issue as a deep renovation reduces energy consumption level compared to pre-renovation levels both in the short term and the long term, typically by more than 60%, because the European concept of deep renovation has been adopted by the Global Building Performance Network (Femenías et al., 2018).
Sustainable urban development is one of the most important challenges that humanity faces in the 21st century, which has called the attention of thinkers in various fields of study, especially the urban economy in relation to the worn-out tissues and its consequences. This article aims at presenting a local model of sustainable urban development for the Samen area of ​​Mashhad to study the relationship between the indices of identifying the worn-out texture and sustainable urban development indices using structural equation modeling. Mashhad as the second religious macro-city in the world has faced many problems in terms of its worn-out and sustainable tissues, as well as the access to services and resources, and with the huge presence of the population of pilgrims, the urban economy has faced social and management problems. Therefore, this study was carried out using a survey method and a questionnaire to collect the data from a sample of 201 people who have been stripped of the tissue around the shrine that have left the tissue and their property. The statistical software SPSS 24 and LISREL 8.8 was used for analysis. The results of sustainability evaluation of physical-technical, environmental, economic, and social indices in the worn-out tissue of Mashhad are explained as follow: In Group A, post physical-technical status of the tissue was positive as compared with the former condition (average of 13 in proportion to 18), the current environmental status was relatively positive as compared with the former status in the worn-out tissue (average of 10 to 13), the current economic status of household based on currency value of 2012 comparing with past was negative regarding the minimum and maximum amount of revenue and expense status which confirms the issue; social sustainability status of current SD was relatively negative comparing with the past (average of 84 to 77), and final status of sustainability indices before abandoning the tissue with 107 on average in proportion to after that with an average of 109 was relatively positive.
In Group B, the average of physical-technical status was 15. That is, the place of residence of samples was physically neither proper nor improper, the environmental status with the mean of 10 was average as well, and the household economic status in comparison with the modified monthly income based on currency value of 2011 indicated the minimum saving condition for the people of this group. By comparing the average income of respondents (70 people who are about to assign) as 1420 thousand Toman and 1304 thousand Toman for average expenses, the issue could be further explored. The status of social sustainability indices based on the evaluated result of average (75) was assessed as the limits of minimum and maximum responses at an average level which indicate that social indices of those who are about to assign are neither proper nor improper. In sum, urban sustainability indices for this group of people with the average of 100 were average.
In Group C, the physical-technical status with the average of 16 means the environmental status with an average of 15 was in average condition as well. The economic status of people in comparison with the modified monthly income based on the currency value of 2010 indicated minimum saving condition for the people of this group. Comparison of the claimed 1030 thousand Toman average income by respondents (170 owners) and the average expense 989 thousand Toman approved the issue. The status of social development indices based on the evaluated result of average (63) and concerning the limits of minimum and maximum answers have been assessed on a weak level which is an indicator of the status in which social indices are improper for the residents. Finally, urban sustainability indices by the average of 97 were average for the people of this group.

This study provides insights into the question that why do people avoid advertising on the Internet? Negative trends in click-through rate and marketers’ hesitations to use this route of advertising make it imperative to study this kind of marketing. In pursuing this goal، a comprehensive theoretical model is developed. The model consists of two parts، on the one side it shows the reasons to why users avoid advertisements on the Internet، and on the other side، it figures out reasons to why users continue to avoidance from advertisements on the Internet. We examined seven latent variables which include the lack of technical knowledge، e-Life style، lack of alignment in users’ internet motive، ad clutter، negative prior experience and goal impediment. This is the first attempt to explain online ad avoidance by using seven variables in comparison to prior researches which reported only three variables. The results show that these variables explain successfully the user behavior in avoiding advertisements on the Internet.