فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 54 (بهار 1400)

In this study, the relationship between investors' tendencies on excess cash flows and the company's stock valuation patterns was investigated. In order to measure the tendencies of investors, investor trading patterns were used. Also, two models (P / E) and EV / EBIT were used to measure stock valuation patterns. The statistical sample of this research includes 120 companies of Tehran Stock Exchange in the period 1391-1397. In order to test the research hypotheses from soft Eviews tool and combined data method have been used. The results of studies at the level of 5% error showed that the tendency of investors increases the cash flow of excess in the company. Also the results showed that between the tendencies of investors and the valuation of company stocks There is a positive and significant relationship using the two models (P / E) and EV / EBIT. Based on the results, it can be stated that investors' tendencies lead to relative demand for speculative investments and this factor expresses the hypothesis. Messaging is on the Tehran Stock Exchange.

The purpose of this study is to evaluate the challenging factors of information communication security from the perspective of auditors based on the Qubit 5 model. The method of the present study is a survey. The statistical population of this research is the managers of reputable auditing firms of the stock exchange with a rank of 60. Based on Cochran's formula, 45 managers were selected as a sample by simple random method. The data collection tool will be a researcher-made questionnaire, the validity of which was confirmed by auditing professionals in this study, and its reliability was obtained through Cronbach's alpha of 0.797, which indicates the good reliability of the questionnaire. In this study, SPSS software and qualitative data ranking test were used to analyze the data. The results showed that activating a holistic approach in the first place, using an integrated and unified framework in the second place, global business (organization) coverage in the third place, separating management from the government in the fourth place and finally meeting the needs of stakeholders in Them are placed last.

Heart disease alone is a very valuable and one of the leading causes of death. That is why the correct and timely diagnosis of this disease is very important. Methods of diagnosis and treatment of this disease have many and costly side effects. If researchers are looking for cheap and high-precision methods to diagnose the disease. Inse artificial intelligence is used in many systems, the most important of which is health systems. One of the heart diseases that cause many people to lose their lives every year is hypertension, which in this study seeks to predict and diagnose this disease by using artificial intelligence.

Knowledge management is a new way of thinking about organization and sharing intellectual resources, a way to be productive, improve performance and reduce costs. Holdings as one of the main infrastructures of societies are considered as the main criteria of development in any country. Our aim in this study was to influence and prioritize the dimensions of knowledge management on the successful implementation of e-commerce in the communications industry (Case study: Fenap Holding). The statistical population of this research consists of all employees of Fenap Holding in the fields of queuing and headquarters. Their number is about 3000 people. In this study, Morgan table is used to determine the size of the statistical sample, which according to the size of the statistical population, the number of statistical samples was estimated to be 341 people. The proposed model has five hypotheses. The hypotheses were tested by structural equation modeling and Lisrel and SPSS software. In the meantime, all the hypotheses were confirmed. The results showed a significant effect of knowledge acquisition, knowledge creation, knowledge storage, knowledge distribution and knowledge retention on the successful implementation of e-commerce in Fenap Holding.

The prevalence of Covid disease has challenged countries around the world. Due to the rapid nature of the disease, it has had many effects on community processes, including population structure. The aim of this study was to study the effect of corona pandemic (Covid 19) on population structure. The statistical population of this study consists of citizens of Tehran. Based on Cochran's formula, the sample size was 94 people. Sampling was done by simple random method. This research was conducted by descriptive survey method and data collection was done using a questionnaire. The Likert scale was used to measure the questionnaires. The validity of the research instrument was confirmed by a collective opinion of experts and specialists and the reliability of the research was confirmed to be 0.869. Data were analyzed using structural equation model (PLS). The results indicate that corona has a significant effect on population structure including fertility rate of intergenerational contact and migration process. However, the impact of the migration process on the migration process has been greater than other factors.

The purpose of this study is to investigate the impact of trading continuity on firm value.This study also examines the moderating effect of trading continuity on the relationship between Excess cash and firm value. Therefore, the information of 155 companies during the periods of 2008 to 2018 in Tehran Stock Exchange has been tested and analyzed by combined data analysis method. One of the features of this research is that for the first time, Liu model has been used to measure the continuity of transactions, which considers different dimensions of liquidity such as transaction speed, transaction volume and stock turnover. The results show that there is a positive and significant relationship between the trading continuity in the company and the firm value. Other research results show that despite the interactive variable, trading continuity has a positive and significant relationship between Excess cash and firm value. These findings indicate the role of the capital market in reducing the cost of representation at the level of Iranian companies.

Tax is a part of the income or wealth of individuals that is collected by the government in accordance with the law in order to be a part of public expenses and to protect the social, economic and political interests of the country. For the survival of the society and the provision of social services by the government, each member of the society is obliged to pay the price of a part of these services as a tax to the government. The main purpose of this study is to investigate the factors affecting the facilitation of tax payment by taxpayers and to identify the existing factors. The statistical population of the study is all tax experts in Tehran, using Cochran's formula, 253 people have been selected as a statistical sample. The research period is the first quarter of 2014. The method of data collection is library method and distribution of questionnaires. Hypotheses were tested by correlation test, multiple regressions and Friedman test. The results showed that the variables of complexity and ambiguity in tax laws and regulations are inversely related to the payment of taxes by taxpayers and the variables of attention to efficient human resources, the spread of tax culture in society, awareness and up-to-dateness of managers, appropriate rewards and punishments. They are directly related to the performance of taxpayers and the observance of the principles of tax determination with the payment of taxes by taxpayers. Also, according to Friedman test, the ranking and prioritization of each of the factors affecting the receipt of taxes from taxpayers according to tax experts are as follows: 1. Development of tax culture in the society, 2. Complexity and ambiguity in tax laws and regulations, 3. Observance of tax determination principles, 4. Attention to efficient human resources, 5. Awareness and up-todateness of managers' information, 6. Existence of rewards And punishment commensurate with the performance of the taxpayers.

Quantitative research has investigated the relationship between individual factors and financial behaviors. The research method was descriptive correlation and the participants were 200 stock exchange investors. Data collection tools included standard questionnaires. Descriptive and inferential statistics including Pearson correlation test were used to describe the data, which was done through SPSS software. Individual factors are discussed in two dimensions of emotional intelligence and internal control center. Data analysis showed that there is a positive and significant relationship between individual factors and financial behaviors of stock exchange investors. The results also showed that emotional intelligence and internal control center are also related to investors' financial behaviors and emotional intelligence factor is more important than internal control center due to higher correlation coefficient.

The present study, which is a quantitative research, examines the relationship between the model of human resource excellence and staff motivation. The statistical population of the study includes 194 personnel of Pars Aluminum Company located in Kaveh Industrial Town. Using simple random sampling method and Cochran's formula, 129 people were selected as the sample. Data collection tools included standard questionnaires. To achieve the results of the hypotheses, descriptive and inferential statistics have been used, which has been done through Pearson correlation test. Data analysis was performed using SPSS software. Data analysis showed that there is a positive and significant relationship between human resource excellence model and job motivation of Pars Aluminum personnel. The results also showed that there is a positive and significant relationship between the components of leadership, participation, customer focus and information management with job motivation of company personnel.

In the present study, the effect of organizational silence and noise of its employees on the movement of the organization and the movement and progress of employees has been studied. The research is descriptive-survey in terms of research method. The statistical population of the study includes all the staff of private banks in Tehran. The statistical sample of the study was determined based on the unlimited population and unknown variance of 175. Questionnaires and interviews were used to collect data. The results showed that there is a significant relationship between organizational silence and employee development in private organizations with a secondary strategy.