پژوهشنامه اقتصاد و کسب و کار
پیاپی 27 (زمستان 1401)

The purpose of this study is to investigate the current approach through the development and measurement of a scale to evaluate the availability of big data as well as the role and performance of big data prioritization in decision making. This research is a descriptive-correlation type that was conducted using a survey method. The statistical population of this research was made up of managers and experts of Iran Khodro Company in Zanjan city in 1400, whose number is 108 people.To determine the sample size, the sample size estimation table of Karjesi and Morgan was used and the sample size was estimated to be 84 people, and to select the statistical sample of the research, a simple random sampling method was used. The main tool of this research is a questionnaire whose validity is obtained by obtaining opinions Professors and experts were obtained in the fields of industrial management. The reliability of the questionnaire was tested and confirmed through Cronbach's alpha coefficient. To analyze the data, structural equation modeling was used with the help of Spss and Smart-PLS software.The results of this research showed that the availability of big data has a positive and significant effect on SCM decision-making and big data ideation (BDP). Also, the results of the research showed that the size of big data ideation (BDP) using big data on SCM decision-making and the use of big data in SCM decision-making has a positive and significant effect on SCM performance.

The current research is aimed at investigating the impact of entrepreneurial leadership in improving innovative performance. The purpose-based research is of the applied research type, based on the nature of the descriptive and survey type, and in terms of data collection, it is of the quantitative type. 200 people from knowledge-based business managers in Tehran formed the statistical population of the research, and using simple random sampling method, 131 people were selected as a statistical sample. The data was collected using standard questionnaires and necessary analyzes were performed using structural equation software with PLS approach. The results obtained from statistical analysis and path coefficients show that entrepreneurial leadership has a positive and significant effect on improving innovative performance. Also, the results showed that entrepreneurial leadership with the characteristics of guidance, support, coaching, facilitation and entrepreneurial factor play a positive and effective role in improving the innovative performance of knowledge-based businesses.

One of the goals of financial reporting is to provide useful information to facilitate decision making. Accounting information system is one of the sources of information provision for users to decide. The use of the Dupont analysis as a tool for measuring performance dates back to the 1920s and its ability to use it to predict profitability is one of the interesting issues of financial management and investment. The present article seeks to answer the question of whether the components of the Dupont ratio, with emphasis on profit and performance management, can be used to predict operating profitability in the insurance industry. So, in order to investigate this, 14 insurance industry companies were selected as systematic sampling method. The data collected during a period of 6 years and between 2015 and 2020 are taken into account that the results of regression analysis show that the marginal changes in earnings at 99% confidence level have a significant effect on future profitability as well as performance management It can affect the profit margin through the margin of profit, and profit management (upward and downward) does not affect the profit margin on future profitability

 The power industry as one of the fundamental industries plays an important role in economic development and welfare of society. With respect to the importance of electrical energy in application of modern technology and environmental issues, this paper aimed at estimating the almost ideal demand of electrical energy of Iran in industrial section. To do so, the data were gathered during a period of time 1350 to 1390 and regression model SUR was employed to identify price, income, an cross elasticity concerning demand of electrical energy in industrial section. The results demonstrated that electrical energy is taken into account as an essential commodity in industrial section. On the other hand, other energies cannot substitute the electrical energy in industry. Interestingly, due to the low elasticity of electrical energy, the policy of price increasing cannot be a good solution for reduction of electrical energy. Therefore, policies in the electric energy sector must first be non-price and income-based, and secondly, they must be done with special care, so as not to cause structural changes in the consumption of this strategic commodity. Based on the obtained results, it is suggested that the energy policy in the industry should first be non-price and have an income, and secondly, it should be done carefully, which will cause a structural change in the consumption of this strategic commodity.

Innovation is a very important issue for all industries, especially the defense industry. Because these industries need technological innovations to support defense power. Of course, innovation is a very complex process that should be used purposefully and planned in industries. In the field of defense, innovation plays a fundamental role in improving equipment, processes and providing advanced services to military forces. Because it can be the basis for the growth of productivity and efficiency in this sector, which ultimately leads to cost reduction. Therefore, in this research, the relationships between the variables of technological innovations, research and development costs, economic growth, effective real exchange rate and military costs were investigated in the period of 1378-1398 were investigated by conducting the ARDL test. The results indicate that the effect of technological innovation and research and development costs on military costs is negative both in the short term and in the long term. While the impact of GDP and exchange rate on defense costs is positive. But the results of this research clearly show that investment in research and development and the use of technological innovations can be effective in producing new military goods and services and improving quality, and by creating new equipment and advanced products and reducing dependence on foreign countries, productivity and efficiency in increase military organizations and even help the economic growth of the country by creating employment for educated and talented people.

Capital structure is a key financial aspect of company management, which refers to the composition and ratio of the company's capital value and is the result of the company's financing activities. The purpose of this study was to investigating the relationship between the managerial ability and speed of capital structure adjustment, considering the role of managerial overconfidence. the type of research is descriptive and correlational, from the purpose dimension is type of applied research, and the method of data collection is type of post-event data, that has been used the database Tehran Stock Exchange. Based on conditions considered for sampling, selected 124 companies by systematically eliminated during the years 1391 to 1399 (solar year), and test the hypotheses using by multiple regression. Findings show that management ability increases the speed of capital structure adjustment, also managerial overconfidence can have a direct effect on this relationship. These findings highlight the role of managerial ability and overconfidence in decisions related to capital structure.related to capital structure.