جستجوی مقالات مرتبط با کلیدواژه « consistency » در نشریات گروه « مدیریت »

Predicting accounting earnings and its changes as an economic event has long been of interest to financial analysts and researchers.The purpose of this study is to investigate the effect of information environment on the relationship between consistency in book-tax differences and the accuracy of analysts’ of corporate earnings forecasts.

In this study, following the research of Choi, Hu and Khondkar (2020), the information environment and the quality of analysts' forecasts in two dimensions of predictive and prediction accuracy, consistency in book-tax differences in both temporary and Permanently dimensions were calculated and regression models were tested using the Generalized Torque Model (GMM). The selected sample consisted of 69 companies listed on the Tehran Stock Exchange between 2011 and 2020.

Generally findings indicate that consistency in book-tax differences has affected the prediction accuracy of analysts' forecasts. In a way, temporary consistency has led to an increase and permanent consistency has led to a decrease in analysts' forecast prediction accuracy. In addition, consistency in book-tax differences has also affected the analysts' forecasts predictive accuracy, which has been increasing for temporary consistency and decreasing for permanent predictive consistency.The information environment has also affected both the predictive and prediction accuracy of the analysts' forecasts.Originality / Value: The obtained results have led to the expansion of the theoretical foundations in relation to the factors affecting the quality of analysts' forecasts, in two aspects: accuracy and usefulness of forecasts. And besides that, it is useful for company managers in adopting the necessary policies to create a suitable information environment. The mentioned relationships are measured bilaterally and include temporary and permanent differences in the taxes paid by companies. which provides useful information in this field for standard setters and legislators.

Organizational integrity is considered as a process of establishing unity, integration and coordination in the organization and an important and strategic factor for achieving goals of the organization. The present research was conducted to identify and classify the components of organizational integrity. The research method used in this study is a mix method. The statistical population of the study consisted of senior staff of the headquarters of the Mashhad Bus Company and the four areas of the organization, in three categories including: deputies, managers and officials. The statistical sample in the qualitative section was saturated with 21 interviews. Semi-structured interviews and a researcher-tailored questionnaire were used to collect information. Also qualitative content analysis method was used to analyze the interviews. Finally, organizational integrity model was extracted. In order to measure and fit the model, a confirmatory factor analysis and AMOS software were used. After performing the necessary analysis, organizational integrity with six components of fundamental values, management style, coordination, monitoring, consistency and incentive compensation as well as 22 related sub-components were identified.

Managers are consistently choosing and hiring staff. However choosing Managers are affected by sum factors. Personality and attitude of the managers and effect of Similar–to–me affects selection of managers. This is the first study that examines the relationship between personality characteristics and Similar–to–me effect. The study population consisted of all managers and supervisors electricity distribution companies in Qom. Research tool is the questionnaire which consists of personality of Goldberg questionnaire and Similar–to–me questionnaire. With using the Cochran formula, sample size of 38 patients was assessed but to enhance the credibility of the study and with good cooperation, 66 people responded to the questionnaires. Outcomes show that Extraversion and Agreeableness factors of personality have negative correlation with Similar–to–me effect and education can decrease the similar–to–me effect.

With respect to this note that consistency and strengthening is intellectual and narrative principle, in this article we discussed the conceptual framework of consistency in the Holy Quran and then through a themtic analysis of each paragraph of the general policy the central component of each paragraph is drawn and by multiplying the conceptual approaches of general policies of moqawama economy to the central component of each paragraph, the matrix in which the above-mentioned approaches which are ruled to each paragraph of general policy is drawn. after that by conceptual studying of ruling approaches by etymologic and semantic methods, as well as using the knowledge and experience of human and religious texts, the concept refers to each of the approaches of the seven components of general policies are extracted. In the final episode as a case study based on the results of the previous two parts, components of economic diplomacy has been studied with this framework. the overall conclusion components of general policy approaches have been developed.

Communicational networks have an essential role in managers's successful innovation. As people in organizations have more communicational skills, they can reach more success. With this paper, we try to evalute the impact of extraversion, consistency and openness to experience-which are essential aspects of personality- on networking behavior. Research method was descriptive-exploratory method and also it was applicable one. For gathering data, questionnaire was used and research validity and relaiability was testified by content validity, construct validity and then alpha cronbache. The population of this research were the representatives of Karafarin insurance company in Mashhad which has 120 personnel. The sampling method was randome simple sampling. To analyze the data of different methods of statistical analysis, such as Pearson correlation analysis was used. Results show that extraversion, consistency and openness to experience influence networking behavior. extraversion aspect has more impact on developing networking communication. Consistency aspect influences networking communication usage and maintenance. Also this is true about openness to experience.

The research was done to “recognize organizational culture based on Denison Model”. This is a practical research in theoretical view and has descriptive-comparative method. The main instrument for data collection is the standard questionnaire of organizational culture by Denison (2000) that measure four variables such as involvement in work, adaptability, mission and consistency. The statistical society includes 60 people from TINA factory employees and the samples were them, totally. Data analyzed by SPSS software and coefficient of variation method. Results showed that all dimensions and components for TINA factory were below average and inappropriate. Although the best state belongs to adaptability culture whereas the mission culture has the worst state.

The Technology Acceptance Model (TAM) is one of the most influential measurement approaches for relating design alternatives to user acceptance of new information technologies or systems. The TAM emphasis on perceived usefulness and ease of use. The overall goal of this paper was to examine intention of the factors affecting electronic shopping by using the approach of expansion TAM. In this paper، in order to develop the technology acceptance model uses Security، consistency and normative beliefs as other aspects that have significant impact on the acceptance of electronic shopping. In this survey study 280 student of university of Isfahan who were selected by randomized stratified sampling، completed Teylor and Todd (1995)، Compatibility and Normative Beliefs Vijayasarathy (2004) and Security Salisbury (2001) questionnaire. The findings indicated that security، ease of use، consistency and usefulness are significant predictors of attitudes toward intention e-shopping and Normative beliefs had a positive effect on intention to electronic shopping. The Perception of examine intention of the factors affecting electronic shopping lead to improvement and development of these factors and encouraged users to more e-shopping.

Development of information technology has influenced various domains of business and human life. Tourism industry as one of the world's most profitable industries has seen new experiences and gone through evolutions in recent years, taking giant steps to adapt to modern technologies. The purpose of this study is to investigate factors that affect adoption of online hotel booking. An extension of the technology acceptance model constitutes the conceptual framework of the research. Statistical population involves all Noshahr county’s hotel customers, out of which a sample of 226 individuals where randomly selected. The validity of the model has been proved by the structural equation modeling. Also, path analysis was used to analyze the relationship between the study variables. Results of the structural equation modeling indicate that attitude and perceived usefulness are the main factors affecting the intention towards online hotel booking. Also, the added variables of trust, credibility, and consistency influence the intention by way of attitude towards online hotel booking.

Denison organization culture survey functions as a device for Collecting information and enables managers firstly to compare different sections and workgroups with each other, secondly, to prioritize problems, and thirdly, to identify employee's perceptions and expectations in order to bridge the gap between the present condition and the optimal condition. In this research, in order to get familiar with the organizational culture of Polynar Company, Denison Model, which is relatively newer and more complete, has been used. This model, which has been designed by Daniel Denison following his voluminous studies, evaluates organizational culture based on four dimensions, i.e., involvement, consistency, adaptability, and mission. In order to assess each of the four mentioned dimensions, three indices have been defined. In order to collect data, a questionnaire was used. After specifying the statistical population and selecting the sample, the questionnaire was distributed among three departments- administrative, operation, and quality control. Finally, after collecting and analyzing the obtained data, the profile of the organizational culture of Polynar Company was drawn based on Denison Model, which illustrates the cultural situation of the company. According to the model, Polynar Company stands at an average or higher than average level in all the four dimensions. However, it requires improvement regarding some indices such as coordination and integrity, objectives and goals, customer orientation and expansion of capabilities.