نشریه پژوهش های نوین در ارزیابی عملکرد
سال دوم شماره 4 (زمستان 1402)

This study aims to introduce blockchain technology as an advanced system for smart management of higher education institutions. Its main objective is to use this technology to identify and prioritize factors affecting smart university management.

In this research, a comprehensive introduction is first provided. Then, theoretical foundations such as the development of smart blockchain technology, blockchain technology in universities, and how blockchain is realized in university scientific research information systems are examined. Next, the background of relevant domestic research is investigated. Subsequently, the applications, advantages, and disadvantages of using blockchain technology in university educational environments are presented, and factors influencing smart university management utilizing this technology are proposed conceptually. The research method is considered from the perspective of goal-oriented, applied research, and data collection is survey-based. The statistical population consists of experienced university professors in smart blockchain technology, and the opinions of 30 professors from three state universities are used as the statistical sample. A fuzzy Delphi approach is employed to identify the important and influential factors in smart-university management. Finally, the multi-criteria decision-making technique of VIKOR is utilized to evaluate and rank the factors.

The results indicate that all initial factors in the proposed model are highly effective in smart university management. The third key factor is the most important, while the first is the least important, in blockchain technology, which influences smart university management.

Originality/Value:

 This research contributes significantly to smart university management using blockchain technology, the first comprehensive effort to introduce and apply this technology in the university setting. It not only aids in understanding the factors affecting smart-university management but also provides an important conceptual model for future research and projects in this area.

The purpose of this research is to investigate the impact of Initial Public Offering (IPO) on the financial performance of companies admitted to the Tehran Stock Exchange.

In this connection, through screening sampling from among 458 companies in the period of 2019-2023, 132 companies were selected as a sample and with the panel data approach for 660 observations (year-company) of the multivariate regression model aimed at the research hypothesis based on fundamentals. Theory and literature of the subject were estimated.

Using the obtained results, it can be stated that the public offering has a negative but insignificant effect on the ratio of net profit to total assets, so that with the increase of each unit in the public offering, the ratio of net profit to total assets is -0.023. unit decreases and considering that the probability of this variable is greater than 0.05. Therefore, public offering does not have a significant effect on the ratio of net profit to total assets. However, the variable of net income logarithm has a significant positive effect on the ratio of net profit to total assets. In general, the results show that the variable coefficient  is equal to -0.017, which indicates the negative effect of public offering on the financial performance of companies, which according to the statistics t variable coefficient is significant (-2.37), according to the above, the research hypothesis can be considered confirmed.

Originality/Value:

 Investors may overprice new offerings due to manipulated reports showing high earnings at the time of issuance. To neglect the profit management that indicates a temporary increase in income. Because of this, investors are likely to be disappointed to see a decline in operating performance after the IPO. They adjust their pricing downwards, which in turn causes the stock market to underperform.

The main goal of many manufacturing companies is to reduce costs; this facilitates the improvement of the company's profitability and the increase of competitiveness in the market. To achieve this goal, companies may use different methods, including improving production processes, more efficient use of resources, reducing wastage of consumables and energy, using advanced technologies, and improving management systems. Therefore, these measures reduce costs and the company can use its resources in the best possible way. The purpose of this research is to explain the accounting model of strategic management in order to reduce the costs of manufacturing companies in the country.

The qualitative research method was conducted through interviews with 12 professional and university experts including management accountants, financial managers and university professors in 2023.

According to the results of the research, five components of the theory of limitations, the objective evaluation component, the value chain component, the activity-based management component and the balanced evaluation card component were extracted according to the experts' opinion. Also, 21 indicators were extracted.

Originality/Value:

 It is suggested to the country's manufacturing companies to use the components and indicators identified in this research to reduce costs and improve performance.

This paper discusses the integration of Quality Function Deployment (QFD) and Data Envelopment Analysis (DEA) to prioritize technical specifications based on customer expectations and market competitiveness. It aims to enhance product/service quality by utilizing QFD to identify key technical requirements and DEA to evaluate the relative importance of these requirements, ultimately improving customer satisfaction and market competitiveness.

We utilize the Analytic Hierarchy Process (AHP) and DEA methodologies to evaluate technical specifications prioritization in QFD and employs the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method to assess the prioritization of technical requirements based on relative importance weights and limited resources.

The integration of Fuzzy Analytic Hierarchy Process (FAHP) and DEA determines the relative importance weights of technical requirements and their impact on market competitiveness.

Originality/Value: 

The proposed methodology identifies key technical requirements using QFD and evaluate their relative importance using DEA that leads to improving customer satisfaction and market competitiveness of Rafsanjan market tile making unit.

The aims of this paper are to identify and rank the effective criteria and factors for sustainable Supply Chain Management (SCM) in the ceramic and tile industry using a Multi-Attribute Decision Making (MADM) approach. We focus on enhancing performance evaluation in the industry by prioritizing sustainability criteria through a structured decision-making process.

We employ a Multi-Attribute Decision Making (MADM) approach to identify and rank the effective criteria and factors for sustainable Supply Chain Management (SCM) in the ceramic and tile industry and utilizes the Decision-Making Trial and Evaluation Laboratory (DEMATEL) method to determine the dependence relationships between sub-criteria, providing a Analysis Network process (ANP) of the interrelationships within the SCM framework.

The results highlight the importance of considering sustainability criteria in SCM practices to improve overall performance and decision-making processes within the industry.

Originality/Value:

 We have identified and ranked the effective criteria and factors for sustainable Supply Chain Management (SCM) in the ceramic and tile industry, aiding in decision-making processes.

Performance-based budgeting in government organizations is determined based on specific goals and functions, and evaluation of the organizations' performance is done based on these goals and functions. The purpose of this research is to identify the components and indicators of performance-based budgeting and explain the model of performance-based budgeting in government organizations.

Qualitative research was conducted using the content analysis method in the first stage and the second stage using the foundation data theory method and interviews with 15 professional and university experts in 2023.

According to the research results, six components of goals with indicators 1) measurable goals, and 2) strategies, performance evaluation component with indicators, 1) evaluation, review, evaluation and reporting of results, 2) collection and monitoring of results, 3) measurement criteria performance and 4) achievement of operational goals of government organizations, accountability component with indicators, 1) focus on outputs instead of inputs, 2) operational plans, 3) operational accountability, 4) use of accrual basis, and 5) accrual accounting, resource component with indicators, 1) saving economic resources, 2) using financial and non-financial resources, 3) prioritizing and allocating resources, 4) effectiveness of economic resources, and 5) efficiency of economic resources, performance evaluation component with indicators, 1) rate of achieving goals, 2) efficiency, 3) effectiveness, 4) service quality and 5) continuous improvement, and the monitoring component was extracted with the operational monitoring index, and the measurement approach component was extracted with the economic resource flow approach indexindex, and the measurement approach component was extracted with the economic resource flow approach index.

Originality/Value: 

The performance-based budgeting model in government organizations significantly improves their performance and efficiency. This model, increasing transparency, flexibility, and responsibility in budget planning and implementation, creates a significant improvement in the goals and results of government organizations.