The Effect of Ownership Management on the Ratio of Short and Long Term Debts

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:

The aim of this study was to model the complications of the system of conservation, maintenance and training of human resources through the research method of mixed exploratory model. Its statistical population in the quality department, a group of experts including senior managers of the National Iranian Oil Refining and Distribution Company and professors in the field of human resource management in higher education centers and in the quantitative department of the National Petroleum Products Distribution Company - Sari and Affairs Iran Oil Pipelines and Telecommunications - Northern Region, there were 835 people (789 men and 46 women). In the qualitative part of the snowball sampling method, 20 people and in the quantitative part with the relative class sampling method based on Cochran's formula, 263 people were selected as a statistical sample. Data in the qualitative part were extracted through the implementation of Delphi technique with a semi-structured questionnaire and in the quantitative part through the implementation of 120-item researcher-made questionnaires on a statistical sample and analyzed using SPSS and AMOS software. The validity of the questionnaires was confirmed in terms of content and structure. Reliability and combined reliability were estimated and confirmed by Cronbach's alpha coefficient with 84%. Descriptive statistics (mean, variance, standard deviation) and inferential statistics (exploratory and confirmatory factor analysis and Friedman test) were used to analyze the data. The results showed that modeling the complications of the system of conservation, maintenance and training of human resources has 6 dimensions (organizational (internal), environmental (external), occupational, individual (personal), governmental (political) and cultural-social) and 30 It has been a component. The results of the quantitative section showed that all dimensions of the research model were confirmed.

Language:
Persian
Published:
Journal of Financial Accounting and Auditing Research, Volume:15 Issue: 59, 2023
Pages:
177 to 198
https://magiran.com/p2618866  
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