مجله مدیریت کسب و کار
پیاپی 57 (بهار 1402)

Increasing the readability of International Financial Reporting Standards texts allows audiences to have a better and more accurate understanding of the standard and this in turn will be able to enhance the quality of information provided by companies. Measuring readability of texts is one of the tools used to measure the degree of complexity or difficulty of a text. Considering the importance of readability of International Financial Reporting Standards for using these standards to prepare financial reports of companies in the business environment, in the present study, we examined the readability level of International Financial Reporting Standards using the Flash Readability Index. The results of studies using flash readability index showed that standard number eight (operational parts) is at the simplest level and standard number thirteen (fair value measurement) has a higher level of difficulty than other standards under consideration. These results show that the vast majority of international financial reporting standards are at a difficult level and only two standards are at a somewhat difficult level.

Among the very important topics that are currently being considered in most researches is the discussion of financial disorder and the results that come from it. For this reason, it is very important to determine the factors affecting the level of financial disorder in companies, because a comprehensive index has not been provided to measure financial disorder, and in the present study, by considering different indicators of financial disorder through methods such as the multi-criteria decision making index, a comprehensive index has also been presented. It was paid to measure financial irregularities. In this regard, the companies admitted to the Tehran Stock Exchange in 2010 to 2019 were examined based on a sample of 167 companies. For this purpose, a questionnaire was prepared in line with the opinions of experts to measure financial irregularity and was distributed among experts. Multi-criteria decision-making method was used to give weight to each of the considered criteria. Also, in order to measure the relationships of the hidden variable, which in this research is financial irregularity, confirmatory factor analysis was used; The obtained results show that the proposed model is a suitable indicator for financial disorder.

The aim of this study was to investigate the effect of organizational culture and dynamic capabilities on the performance of technology companies in Tehran with regard to the mediating role of e-marketing acceptance. This research is a descriptive survey in terms of applied purpose and in terms of data collection method and testing of research hypotheses. The statistical population of the study included 186 technology companies located in Tehran Science and Technology Park that 123 technology companies were selected as a statistical sample by non-probability sampling method available and Morgan table. In order to operationalize the variables and collect research data, the standard Lee and Ng (2020) questionnaire was used. In order to evaluate the validity of the face-to-face method and the reliability of the questionnaire, the Cronbach's alpha coefficient test method was used. Structural equation modeling and smartPLS2 software were used to test the research hypotheses. Findings showed that organizational culture and dynamic capabilities have a positive and significant effect on e-marketing acceptance and organizational performance. Also, the effect of e-marketing acceptance on organizational performance was observed positively and significantly. In the end, according to the test results, hypotheses, suggestions and practical solutions were proposed.

The purpose of this study is to provide a model for integrated marketing communications ( IMC ) . The method of the research is a descriptive -survey method . The tool used to collect data is questionnaire . The research community is consumers of Paxan products . Sampling is performed by stratified random sampling method . Sampling method Due to the large number of members of the statistical community , the statistical sample includes 384 people who have been selected by available methods . SPSS and PLS software were used for data analysis . Using experts, setting goals , setting advertising budgets , pricing strategies are some of the strategies ahead to improve the performance of integrated marketing communications ( IMC ) . It should also be noted that for integrated marketing communications ( IMC ) consequences we can mention branding, brand strengthening , customer satisfaction , brand image .

The title of this Research Is Designing an Organizational Justice Model with an Emphasis on Banking Industry Working Groups. In Terms of Purpose, this research is applied-developmental and is Considered among qualitative researches Carried out using Exploratory Mixed Method. The statistical population includes All Managers and Experts of Banking Industry who have worked for a Minimum of 10 years, 23 of which were selected as the Sample through purposive sampling. Data Collection Tools were systematic studies and semi-structured in-depth interviews with experts. The Focal Group Method was used for the Validity of the Model, and for its Reliability, Cronbach’s alpha Coefficient was used, which is 0.83. Data analysis was performed using Clark’s 6-step thematic analysis. The results indicated 4 Main themes (distributive justice, procedural justice, information justice, interpersonal justice). and 11 sub - themes (assignment of duties and responsibility, resource allocation, possibilities and facilities, Services compensation for groups, distribution of membership in groups, group decision - making, procedure of performing affairs, considering of group Framework, supporting of working groups, Improvement of Working group Climate, constructive communication and Informational Synergy between working groups).

Achieving the goals of the country's 20-year vision requires developing the capacity for creativity and innovation. Strengthening the country's innovation capacity leads to innovation and empowerment of companies and ultimately economic growth. Today, with the advances made in science and technology and its complexity in the business world, the development of knowledge and technology is not within the capabilities of an individual or a small and medium company, but requires interactions with large companies and strategic cooperation. The purpose of this study is to apply the open innovation model in empowering small and medium enterprises (SMEs) for strategic cooperation with large companies. In other words, we find out how open innovation helps small and medium-sized businesses build their competitive advantage through innovation and partnerships with larger companies, and reduce the risks around them. In this research, a qualitative research method based on field theory has been used and interviews with 20entrepreneurial and elite managers of the cosmetics industry specializing in strategic cooperation have been conducted. In this study, it was found that inter-organizational cooperation can be an important stimulus for the development of innovation and empowerment strategies in different dimensions.

This Research has been conducted with the aim of providing the Halal tourism model presentation in 2019 in Kish Island. The samples of this Research included 10 persons. After interview and coding, totally, 227 frequencies were obtained from 10 interview files. After the study, very short meaningful keywords were assigned to a part of the text. After classifying the subcomponents, the category of strengths included 8 subcomponents of varied foods and high quality and diversity of the product with the greatest frequency and appropriate climate with the least frequency. The Weaknesses with eight subcomponents of lack of accurate and efficient advertisement had the greatest frequency and too much non-native people without specialty and low number of specialized non-native people, hot weather in the spring and summer had the lowest frequency. The Opportunities with 8 subcomponents was observed where being marine and coastal with the greatest frequency, the cost effectiveness of goods price with the lowest frequency. The Threats was observed with 7 subcomponents of expensiveness and price of flights with the greatest frequency and weak and inefficient management and overtaking of foreign competitors with the least frequency. Totally, 254 frequencies were obtained for categories. Finally the tree model was presented.

Given that the advertising industry is a solution for the economy, it is necessary to make predictions for its effectiveness. In this regard, it is stated that what is the model of the effectiveness of bank advertising? Qualitative data collection was done using Grounded theory method and in accordance with the systematic approach of Strauss and Corbin. The statistical population of the study included academic experts, organizational managers who were selected using a snowball technique, 12 people were selected and in-depth interviews were conducted with them. The results of the research indicate that causal conditions such as the attractiveness of advertising, information, audience contact with advertising affect the effectiveness of bank advertising. Also, the necessary strategy for the effectiveness of advertising is to strengthen the content and communication stimuli, creativity, holding advertising campaigns, improving the quality of banking services (including structural factors of banks, media) and intervening conditions (including issues such as customer attitudes, Environmental factors (competitors) influence these strategies and have consequences such as improving financial performance, customer satisfaction and retention, economic growth, competitive advantage, brand positioning.

Inadequate export performance of Iranian companies has always been one of the concerns of business managers. In this regard, the present study aims to develop a conceptual framework of export marketing capabilities based on competitive advantage in the food industry. This study is an applied goal in terms of implementation method in the form of a descriptive-survey research with a cross-sectional approach. The statistical population includes the senior managers, deputies and supervisors of the top 10 export companies of 191 people, of which a sample of 130 people was selected using the Cochran's formula. In this study, a questionnaire including 7 dimensions and 36 questions was used to collect information to test the hypotheses. The validity of the questionnaire was confirmed using content validity method and convergent validity and the reliability of the questionnaire was calculated by calculating Cronbach's alpha coefficient and combined reliability. To test the hypotheses, the partial least squares technique and Smart PLS software were used. The results of testing the research hypotheses showed that marketing capabilities have a positive and significant effect on product innovation, distribution channels .

The purpose of this study is to design an export marketing model according to the behavior of food consumers (case study: nuts and dried fruits). The research community is the managers and experts of commercial companies. The research is of applied type and has been evaluated qualitatively-quantitatively. The components have been identified through the research literature and we have used the Delphi technique to screen the components. The Delphi technique has been performed in 3 rounds by experts working in the field of export. In the second step, we used the ISM (structural-interpretive) technique to level the components and identify the effective components. The results of the research indicate that in the first step, according to the Delphi technique in the export marketing model, 13 components have been approved by experts. In the second step in the structural-interpretive technique, the components are placed on 4 levels. According to the dependence-influence analysis, the components of creativity and innovation and attention to the quality of production have been identified as the most influential component and the key component in the export marketing model.

In the present age, we need social capital more than any other capital for development, because without this capital, the use of other capitals will not be optimal. The present study was conducted to reflect the importance of social capital on the entrepreneurial orientation of auditors working in companies listed on the stock exchange in karaj. The research method is descriptive survey. The time of research is 1398. The statistical population of the study is all accountants working in companies listed on the stock exchange, including 500 people, using the Cochran's formula, 217 people were selected. The data of this study were collected through a structured questionnaire. Standard questionnaires were used to collect information related to entrepreneurship. Then, using Smart PLS software and structural equation modeling method, the hypotheses are analyzed and tested. The findings indicate that there is a positive and significant relationship between gender norms and entrepreneurship. There is a positive and significant relationship between social capital and its structural, cognitive and relational dimensions with the tendency to entrepreneurship

Venture capital is financing method that investors provide to risky, startup business and initial public offerings that are believed to have long-term growth potential.Corporate governance may improve financing policies and performance by monitoring role. This subject is more important in business with initial public offerings. The purpose of this research is Survey of Impact of Corporate Governance on Relationship Between Venture Capital and Performance of Big Business with Initial Public Offeringsin over-the-counter. The research from the viewpoint of purpose is practical and from the viewpoint of execution method is descriptive-correlation. For this research four hypotheses is compiled. To conduct this research, we use panel regression models via Eviews 6 and spss 18 statistical software. This subject surveyed in Tehran Stock Exchange listed initial public offerings companies 265 since 2015-2020. The findings show that Corporate governance and venture capital financing have a significant relationship with performance (ROA) of firms that have initial public offerings and Corporate governance has the effect on relationship between venture capital financing and performance. Also, the more venture capital financing has the more effect on the performance of initial public offerings.

Nowadays, as projects become more complex, uncertainty in the implementation of projects also increases. Project risk includes threats to project goals. Risk management is one of the main parts of strategic management of any project and includes processes through which risks related to activities can be identified methodically. The main purpose of this study is to identify and analyze risk, using the integrated approach of PMBOK and RFMEA methods in petrochemical industry projects. The statistical population consists of employer, contract management, engineering consultant, and contractors of the Kermanshah petrochemical industries company. Of whom 10 were selected for the qualitative part and 248 were selected for the quantitative part (regression analysis). Questionnaires were handed to the selected population. 220 of which, were filled out and returned acceptably. As a result, a total of 22 risks were identified as critical risks (with RPN of 1) and the role of management, organizational, and environmental factors in risk management was investigated.