فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 33 (تابستان 1399)

One of the major problems facing insurance companies today is the issue of overdue receivables and the accumulation of receivables from insurers and customers, which for reasons such as insurers' bankruptcy, miscalculations, and violations by employees and agents have led to overdue receivables. Accordingly, preventing the growth of overdue receivables and collecting them in a potential and actual manner, will lead to the timely entry of cash into the company and will provide the ability to plan insurance companies to provide services and timely and complete compensation. In classification based on the nature and method of data collection, scientific research can be divided into five groups: historical, descriptive, correlational, empirical, and causal. The present study is descriptive in nature and method and is a case study. In this study, due to the nature of the work and the use of ISM technique, a structured interview with a questionnaire was used to collect information. According to the ISM model, the most effective index is 4- the lack of quality control systems and the improvement of working methods and 6- Instability of monetary and financial systems, and the most influential index is the index of 12. Extra-organizational factors such as the executive procedures of the government, parliament and the judiciary have been identified.

In accounting, there is a relatively wide range of literature on fraudulent fraud, manipulation, and fair reporting. The literature on accounting manipulation points to the inherent weakness of accounting, even with accounting standards and other rules governing financial reporting environments. Considering the importance and position of profit in financial and accounting issues, in this study, the effect of leverage and liquidity on profit management of companies listed on the Tehran Stock Exchange has been studied. The sample includes 154 companies listed on the Tehran Stock Exchange during the period from 2011 to 2015. In this study, discretionary accruals as a component of earnings management have been studied. The Jones modified method is used to measure optional commitment items. In which all accruals are calculated in two ways: using cash flow and using working capital. Leverage and liquidity are independent variables of this study. Two criteria for measuring the independent liquidity variable (fast liquidity ratio and current liquidity ratio) are introduced. The method of the present research is applied in terms of purpose and descriptive-correlational. Combined regression models and panel data were used to test the hypotheses. The results of the implementation of research models indicate that financial leverage affects earnings management based on working capital accruals and liquidity affects both earnings management.

The main purpose of this study was to investigate the effect of online shopping ease on behavioral tendencies and word-of-mouth electronic advertising with a mediating role of customer satisfaction. The statistical population of the present study is all customers of Hamrah Aval Mobile Communication Company in Tehran. In the present study, the size of the statistical population is unlimited. To measure online convenience, Sidders et al.'s (2013) questionnaire is used. Ownership, online customer satisfaction, behavioral tendencies, word of mouth responded electronically. The reliability and validity of the instruments were evaluated using Cronbach's alpha coefficient, combined reliability, face validity and confirmatory factor analysis. The results showed acceptable reliability and validity for the instruments. SPSS22 and LISREL8.2 software were used to analyze the research data. The results showed that ease of access has a positive and significant effect on online convenience. So ease of access leads to improved online convenience.

The health database contains a broad range of clinical data through which the discovered communication patterns and algorithms are led to new medical data achievements. Nowadays due to the existing integrated data as well as the informatics technology growth, it has turned into be a significant emergence. This study aims to identify the potential advantages with which data mining techniques can be applied for health and treatment trends using RADOIR’s patients' data as a case study. The most usual method is WEKA based data pre-processing, data mining and classification with decision tree to create prediction modalities via picturing a tree in order to analyze a rare disease. Result & Also we have used WEKA to evaluate the prediction processing via measuring and analyzing the sensitivity rate. As a result, there are some factors which a patient supporting center can take them into consideration while predicting the patients’ treatment costs and expenses.

The present study examines the bankruptcy predictions of accepted companies, which include 70 bankrupt companies and 70 non-bankrupt companies during the period 1389-97. These companies were randomly divided into two training samples (including 46 bankrupt companies and 46 non-bankrupt companies) to build models and a test sample (including 24 bankrupt companies and 24 non-bankrupt companies) to test the external validity of the models. Using two logistic regression techniques and random forests and using selected financial ratios, two models for bankruptcy prediction have been extracted and the results have been compared. The logistic regression model was able to 87% of educational sample companies and 79% of experimental sample companies are properly classified in bankrupt and non-bankrupt groups one year before bankruptcy. Also, random forest model was able to sample educational and experimental samples, respectively. Accurately classify 90.4% and 90% of observations into bankrupt and non-bankrupt groups, McNemar test showed that the random forest model has a significant advantage over the logistic regression model. The purpose of the goal is practical and descriptive in nature.

Today, banks provide a variety of services to customers that the existence of an electronic platform is a step in the direction of more effective use of these services. But since electronic environments such as the Internet have always been unsafe and can be a source of confusion in the privacy of users. The security architecture of the user interface must be reviewed and managed and designed and implemented for that comprehensive structure. The purpose of this research is to provide a model for improving e-banking performance based on customer relationship management system. The statistical population of this research is from customers of banks in Tehran, which is 9000 people. The sample size was estimated using 295 Cochran formula, which was selected by random sampling method from customers of Tehran banks. SPSS software was used to analyze the data. The results show that all research hypotheses are approved and understanding the ease of use, security, and awareness of the service and its effect on understanding the usefulness of the customers, as well as understanding the usefulness, the customer's trust in the electronic banking site and Customer satisfaction and loyalty have an impact on the attitude of individuals towards the use of customers.

It is thought that financial flexibility is very important in developing firm financial decisions on the market. Financial flexibility has been considered as an important component of the capital structure, as well as managers ' attitudes towards risk should play a key role in determining the firm's decisions. Hence, in this study, financial flexibility, capital structure and risk role of market study of tehran stock exchange firms were investigated. The method used in this study is quantitative. This study is applicable and it is descriptive and causal with regard to the target type. The time period of this study was from 1387 to 1397 when 101 companies were selected according to systematic elimination, according to the topic, models, problem expression and research hypotheses were formulated and analyzed using multiple regression model or multi variables with STATTA14 and Eviews8 softwares the results show that there is a positive and significant relationship between financial flexibility of firm with capital structure and also the role of the stock market risk on the relation between financial flexibility and capital structure of a type of adjustment.