Original Article
Abbas Ghaedamini Harouni; Mehrdad Sadeghi de cheshmeh; Samaneh keldani; Ghulam Reza Maleki Farsani
Abstract
The purpose of this study was to determine the effect of the perception of mechanical and organic structures on the organization's effectiveness with the organizational learning moderator variable by a descriptive correlation method. The statistical population of the study was the Toka Steel Corporation ...
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The purpose of this study was to determine the effect of the perception of mechanical and organic structures on the organization's effectiveness with the organizational learning moderator variable by a descriptive correlation method. The statistical population of the study was the Toka Steel Corporation investment company with 24 individuals. The samples were selected by available sampling and categorical sampling. The Cochran formula was used to determine the sample size. According to this table and the statistical community, at least all 24 companies were studied. The data gathering tool was three organizational structure questionnaires of Viga and Janusas (1979), Robbins (1996) and Organizational Learning (2001). The content validity of the questionnaires was verified by a supervisor and a number of subject experts and the face validity of the questionnaire was verified by a few people in the statistical population. The reliability of the three questionnaires was also calculated using the Cronbach's alpha coefficient (0.839) 0.820) and (0.876) were estimated. Analysis of research data was done at two descriptive levels using statistics such as mean, standard deviation and inferential statistics using structural equation modeling by SPSS25 and WarpPLS6.0 software. The results showed that mechanical and organic structures affect the organization's effectiveness and modifies its organization's learning. Organic structures have an impact on organizational effectiveness; organic structures have an impact on organizational learning; organizational learning affects organizational effectiveness.
Review Paper
Re-engineering
zahra nezhad heydari; masoumeh raeiszadeh; Hamid Reza Taheri Haghigi; Mahmood Qayumi
Abstract
Today, in many advanced countries such as Japan, England and the United States, they have linked value engineering with their production and industrial process and cycle, which has become an inseparable part of the industry of these countries.Value engineering is a practical and powerful methodology ...
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Today, in many advanced countries such as Japan, England and the United States, they have linked value engineering with their production and industrial process and cycle, which has become an inseparable part of the industry of these countries.Value engineering is a practical and powerful methodology for revising all huge industrial, construction and production plans and projects with the aim of saving money, improving quality, increasing customer satisfaction and increasing investment value. In this research, according to the researches and studies carried out, we will examine the concept of value, its history, and the work plan of value engineering. Also, from the summary of the available information, we will reach a conclusion about value engineering with the definition that value engineering is an activity. is done with the aim of examining and analyzing all the activities of a project (from the initial idea formation to the final design and implementation stage and then launch and operation) and as one of the most efficient and important economic methods in The field of engineering activities is known.Value engineering in the framework of defining the management of a project, considering all the components of the plan, does not consider any part as definite and accurate, the goal of value engineering is to achieve less time to reach the exploitation stage without increasing costs while maintaining the quality of work.
Original Article
Systems Efficiency
Parisa Moradipour; Seyed Ahmad Edalatpanah; ali sorourkhah
Abstract
Purpose: From a marketing perspective, attracting and retaining customers is the key to long-term success in business. From a systemic perspective, higher education institutions can be considered as a type of economic system in which students are the primary customers of these systems. The present research ...
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Purpose: From a marketing perspective, attracting and retaining customers is the key to long-term success in business. From a systemic perspective, higher education institutions can be considered as a type of economic system in which students are the primary customers of these systems. The present research focuses on examining the factors that affect the satisfaction and dissatisfaction of students in the management group at a higher education institution.Methodology: In this study, the data was collected through telephone interviews with institution graduates over the past two years. After conducting the interviews, the data was analyzed descriptively.Findings: The results obtained from the interviews indicate significant dissatisfaction with the professors' teaching methods. Additionally, in the managerial aspect, many students expressed dissatisfaction with the lack of smart classrooms, inadequate cafeteria facilities, and the lack of interaction between department heads and students in the thesis process. In the administrative aspect, inappropriate behavior and lack of responsibility among the educational and administrative staff have also led to student dissatisfaction.Originality/Value: Unlike the format of research conducted in this area, which is generally quantitative and deductive, this research was conducted through a survey and interviews. Keywords: Customer Satisfaction, Customer Dissatisfaction, Management Department, Higher Education Institute.
Original Article
Performance Evaluation
Samira Soltanieh; Nader Sheikholeslami Kandelousi
Abstract
Organizations need effective human resource management in order to achieve productivity and best results. From the perspective of human resources management, it is able to influence the organizational performance and cause the survival of organizations and competitive advantage in a dynamic environment. ...
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Organizations need effective human resource management in order to achieve productivity and best results. From the perspective of human resources management, it is able to influence the organizational performance and cause the survival of organizations and competitive advantage in a dynamic environment. A high-performance work system is a coherent set of related actions in the field of human resources management, which makes it possible to select and develop effective work forces in order to achieve the goals and objectives of the organization, and to keep and motivate them. The aim of the research is to investigate the effect of high-performance work systems on organizational performance with the mediating role of organizational ambivalence in Aiandeh Bank. This research is applied in terms of purpose and descriptive-survey in terms of the statistical population of the research is all the employees of Aiandeh Bank in Tehran, who are 1000 people. Based on Cochran's limited formula with 5% error, in this research, the number of samples is 278, which was selected by simple random method. In the current research, field method was used to collect primary data, and the primary data collection tool was a five-choice Likert questionnaire, and library method was used to collect secondary data. Structural equation modeling method and Smartpls3.0 software were used to test the research hypotheses. The findings showed that according to the values of the significance coefficient Z which is more than 1.96, then the research hypotheses are confirmed at the significance level of 0.95. The research results showed that high-performance work systems have a significant effect on organizational performance and organizational ambivalence, organizational ambivalence has a significant effect on organizational performance, and high-performance work systems have a significant effect on organizational performance with a mediating role of organizational ambivalence.
Original-Application Paper
risk evaluation
hossein ghasemi; ida tayebiyan
Abstract
Purpose: The purpose of this study was to Identify and Analysis the Human Errors of Control Room Operators of The Second Refinery of South Pars Using The « Hierarchical Task Analysis», «Systematic Human Error Reduction and Prediction.methodology: This study was conducted in the central ...
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Purpose: The purpose of this study was to Identify and Analysis the Human Errors of Control Room Operators of The Second Refinery of South Pars Using The « Hierarchical Task Analysis», «Systematic Human Error Reduction and Prediction.methodology: This study was conducted in the central control room of the second refinery in South Pars, the necessary data was collected using SHERPA and HTA methods. A hierarchical task analysis (HTA) was used in the first phase, and then, in the next step in order to the identification and assessment of the human errors, SHERPA method was performed.Findings: Of all the errors identified in the refinery (143 errors) from the analysis of SHERPA worksheets, 102 errors (71.33%) are related to functional errors, 35 errors (24.47%) are related to visit errors, 3 errors (2.1%) are related to Regarding communication errors, 3 errors (2.1%) related to retrieval errors and 0 errors (0%) related to selection errors were reported. Also, according to this study, 14% of the types of consequences caused by errors were very severe consequences.Originality/Value: In this regard, the present study investigates Identify and Analysis the Human Errors of Control Room Operators of The Second Refinery of South Pars Using The « Hierarchical Task Analysis», «Systematic Human Error Reduction and Prediction.The most obvious errors were related to performance and visit errors. With regard to preventing and reducing the occurrence of each of the identified errors and limiting their consequences, suitable control measures were provided in the form of changes in equipment design, type of training, changes in work methods, revision, formulation and updating of work instructions.
Original Article
Performance Evaluation
mohammad baghbani; Voreia farrokhikurd; Najil Haidari
Abstract
Purpose: Purpose: The purpose of this research is to determine the indicators for evaluating the performance of human resources, weighting the indicators and investigating the correlation between the indicators in the assembly lines of disposable razors and toothpicks in Shahab Baran Pardis Falak Company.Methodology: ...
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Purpose: Purpose: The purpose of this research is to determine the indicators for evaluating the performance of human resources, weighting the indicators and investigating the correlation between the indicators in the assembly lines of disposable razors and toothpicks in Shahab Baran Pardis Falak Company.Methodology: This research is analytical and correlational. In the first stage of this research, specialized meetings were held with the managers of the organization in order to determine performance evaluation indicators, and first, 17 indicators related to employee performance evaluation were proposed, in the next step, the suggested indicators were discussed with experts and some of them were integrated with each other, and finally, the number of indicators Performance evaluations were reduced to 12 items. In the next step, with Pairwise comparisons of Indicators by 10 experts, the weight of each of them was determined by using the modified analytic hierarchy process. In the next stages, the performance of the production line employees was evaluated by the production manager during three working months using the weighted indicators, and finally, the correlation between the performance evaluation indicators of the human force was studied.Originality/ value: The current research seeks to weight performance evaluation indicators with a scientific method based on the opinion of evaluators and seeks to determine the relationship between performance evaluation indicators.
Original Article
Performance Evaluation
Mostafa Heidari Haratemeh; behnam ebrahimi
Abstract
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 ...
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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 〖[ln(Net Income)〗_(i,t)*IPO_it] 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 〖[ln(Net Income)〗_(i,t)*IPO_it] is significant (-2.37), according to the above, the research hypothesis can be considered confirmed. Investors may overprice new offerings due to manipulated reports showing high earnings at the time of issuance. And 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. And they adjust their pricing downwards, which in turn causes the stock market to underperform.
Original Article
Performance Evaluation
Reza Sotudeh; ALIREZA HIRAD; ELAHEH SARHADI
Abstract
Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring ...
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Background and objective: monitoring and evaluating organizational performance is very important, because these activities help organizations to recover, improve their performance and achieve organizational goals. Therefore, the main goal of the current research is to explain the pattern of monitoring and evaluating the organizational performance of commercial companies.
Methodology: The qualitative research method was conducted through the method of content analysis and sending questionnaires and interviews with 14 professional and university experts in 2023. Also, Friedman's test was used to rank the components of the organizational performance monitoring and evaluation model.
Findings: According to the results of the research, 2 dimensions of monitoring and the dimension of performance evaluation, 10 components which are in the monitoring dimension, operational monitoring component, ethical monitoring component, strategic monitoring component, information monitoring component, financial monitoring component and financial monitoring component and in the evaluation dimension Performance, the component of achieving organizational goals and strategies, the component of achieving organizational performance and feedback, the component of continuous performance improvement, and the component of achieving organizational performance indicators and 33 indicators were extracted.
Conclusion: Organizational performance monitoring and evaluation are very important tools in the management of organizations, because through these activities, organizations can measure their performance, identify their shortcomings and problems, and apply the necessary improvements. In general, the monitoring and evaluation of organizational performance not only help to improve the organization's performance, but also provide managers with the necessary information for strategic decisions and help organizations to get closer to achieving their goals.
Original Article
Reza Sotudeh; rokhsar abasyan
Abstract
Purpose: 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 ...
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Purpose: 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.
Methodology: The qualitative research method was conducted through interviews with 12 professional and university experts including management accountants, financial managers and university professors in 2023.
Findings: 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/scientific added 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.
Keywords: model, strategic management, accounting, cost.
Original Article
Audit quality
majid moradi; najmeh panahi
Abstract
Corporate governance has been proposed as an issue that is focused on company strategy and shareholder rights, and its role is to reduce the conflict between the interests of shareholders and managers. The purpose of this research was to examine the relationship between corporate governance and accounting ...
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Corporate governance has been proposed as an issue that is focused on company strategy and shareholder rights, and its role is to reduce the conflict between the interests of shareholders and managers. The purpose of this research was to examine the relationship between corporate governance and accounting conservatism of companies listed on the Tehran Stock Exchange. The spatial domain of this research was the companies accepted in the Tehran Stock Exchange and the temporal domain was the years between 1392 and 1400. The current research is in the category of applied research and in terms of its nature it is in the category of descriptive research and in terms of method it is considered in the category of cause and effect research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 114 companies were selected as a statistical sample. Multivariate regression test was used to confirm and reject the research hypotheses (Eviuse software). The results of the research showed that there is a relationship between institutional ownership, the degree of concentration of shareholders and the independence of board members with accounting conservatism.
