درخت حوزه‌های تخصصی

The purpose of the research Decline of Auditors' Financial Bias in Decision making by Professionalism in Auditing: Rough Set Analysis. The research approach is of inductive-deductive type in terms of the data collection meth-od, because it was first determined based on the content analysis of the com-ponents and propositions related to the professional characteristics, then it was tried to confirm or delete the propositions based on the Delphi analysis. This research by participating 14 individuals of the audit partners with the academic degrees over a one-year period, 2018-2019. The results According to the formation of decision making matrix, the results showed that both propositions, the perceptual error of failure to separate the context from con-tent as the Halo bias and the perceptual error of the experience of fraud de-tection in the financial statement as memory bias were determined as the most influential perceptual errors in the audit profession in Iran. In addition, according to gray vikor theory analysis, it was found that the component of the audit's professional maturity was selected as the most important priority and the most effective feature for reducing the audit perceptual bias.

The growth and development of positive psychological approaches in the field of financial resource management have created transcendental success as a new conceptual basis in the psychology of professions and occupations and has led to a tendency to apply knowledge and skills in achieving financial development in terms of job expectations. An increase in that profession and this issue can also lead to the development of ethical financial functions. Specifies. In the meantime, some jobs, such as jobs with more responsibilities and accountability, will play a more significant role in terms of observing the behavior of financial professionals, because if they deviate from ethical principles, it can have serious social consequences. Therefore, the purpose of this study is to investigate the effect of financial pygmalion on the development of financial confidence of financial auditors. In this study, partial least squares analysis (PLS) and the opinions of auditors who are members of the auditing organization and private sector auditing firms were used. The results of this study showed that the effect of financial pygmalion on the content understanding of the professional environment and understanding the value of the professional environment and belonging to the auditors 'professional environment as three dimensions of auditors' financial ethics self-confidence has a positive and significant effect.

The purpose of this paper is to provide a new approach to incorporating uncertainty into assessing the profitability of investment projects. In the real world, the capital budgeting problem is accompanied by uncertainty and risk associated dealing with imprecise data. The major contribution of this research is the development of a novel approach to evaluating the profitability of an investment project in uncertainty condition. At first, we presented a new discount method that can be used by investors when they wants to be able to make an investment decision. That is, we developed a new method to evaluate the profitability of investment projects by or-dered fuzzy net present value (OFNPV). In addition, ordered fuzzy numbers (OFN) are used to describe the dynamics of changes of the defined investment parameters in the assumed time horizon. By using ordered fuzzy numbers, we develop an effective tool for assessing the profitability of investment projects. This assessment tool not only enables decision-makers to decide under uncertainty conditions whether or not a given investment project should be carried out or rejected, but also facilitates selecting the most effective project, e.g. a project with the most expected probability of success.

Investor expectations future economic processes are among the crucial factors affecting their decisions. The expectations seem to play a specific role since they are unsupervised variables capable of forming observable economic phenomena. Psychological factors influence investor expectations and corporate market value. Investor sentiments was modelled with an emphasis on psychological factors based on the Grounded Theory (GT). This applied and mixed-methods at its first and second stages. The statistical population comprised 13 experts, senior managers of investment companies, and university professors. The participants were selected through purposive and snowball sampling and the process was continued until theoretical saturation. The data were collected via semi-structured interviews coded via Atlas.ta.8 software. The research data were analysed using an open coding method. The results of the research were presented in 46 categories and 6 key dimensions.

Providing credit facilities to clients can be regarded as one of the most important tasks of banks. As a result, the current research is carried out with the aim of developing a model of financial and non-financial factors that influence credit risk in the Maskan Bank. This study was divided into two sections: qualitative and quantitative. In the qualitative portion, the Delphi technique was used to identify financial and non-financial variables impacting credit risk in the Maskan Bank by interviewing 18 experts. In the quantitative section, the selected components of the questionnaire were initially created in a 5-point Likert scale. The questionnaire was then presented to 361 legal clients of Maskan Bank from the statistical sam-ple of the quantitative section. The quantitative component was completed using LISREL software and modeling the structural equations of SEM. Three primary components (financial, market, and management) and 33 sub-components were identified as financial and non-financial indicators impacting credit risk based on the results of the qualitative section. The quantitative findings also revealed that the indicators of guarantee status in the financial component, price level in the market component, and manpower motivation and productivity, as well as man-agement continuity and trade in the management component, had the largest factor loads.

In this research, using Analytic Hierarchy Process (AHP) and TOPSIS method (TOP) based on financial criteria, earnings per share, dividend per share, operating cash flow growth, earnings per share growth, beta (systematic) risk, volatility Operating profit, stock liquidity and price-to-earnings ratio selected according to the opinions of investment experts, formed a portfolio. Then, the criteria for evaluating the performance of risk-adjusted portfolios according to modern portfolio theory (Sharp, Trainer and Alpha Jensen) were calculated based on monthly stock prices during the 5-year period from 1393 to 1397 and com-pared with the criteria for evaluating portfolio performance according to Marko-witz model. The results showed that the selection of stock portfolio using the mentioned financial criteria and using the Analytic Hierarchy Process (AHP) model leads to the acquisition of adjusted returns with more risk than the Marko-witz optimization model and the TOPSIS model (TOP).

This research aims to evaluate the effect of consumer traits, service quality, perception-based factors, customer satisfaction, and e-trust on electronic brand love and e-loyalty. In this study, a cross-sectional survey is conducted based on the questionnaire method to collect data from a sample of 300 customers of the Digikala Website in Isfahan, Iran. Structural equation modeling (SEM) is used to test the research hypotheses. According to the results, the service quality, consumer traits, and perception-based factors significantly affected customer satisfaction. Also, e-brand love had a significant impact on e-trust and e-loyalty; e-trust significantly affected e-brand love and e-loyalty, and e-brand love had a significant impact on e-loyalty. To the best of the authors’ knowledge, this research stands among the first to evaluate the factors affecting electronic brand love and loyalty. The evaluation of brand love on loyalty demonstrated that the greater the amount of love and fascination with a brand, the higher the positive effect on consumer loyalty. Overall, managers are recommended to do their best to eliminate misunderstandings and create an interest in consumers, ultimately leading to greater customer loyalty. Managers should pay more attention to brand experience dimensions, such as sensory marketing. In this regard, creating a brand community by e-retailers is very helpful.

With the rapid advancement of information and communication technology (ICT), public administration has adopted the concept of e-government. The academic literature produced many studies in the field of E-government (E-GOV) services, however, there is limited research on such services from the perspective of bibliometric and Network analysis. Therefore, this study aims to present a bibliometric and network analysis of the E-government services literature review obtained from the Scopus database, published between 2011 to 2021. This study uses a five-step method including (1) defining keywords, (2) initializing search outcomes, (3) inclusion and exclusion of some elements of the initial result, (4) compiling initial data statistics, and (5) undertaking analysis of data. The analysis starts by identifying more than 4,880 published articles related to E-government services published between 2011 and 2021. The study findings revealed that the highest number of publications on the E-government Service was in 2019 (102 articles), the top contributing affiliation was Brunel University London, the leading influential country was the USA, and the top contributing Source was Electronic Government. Furthermore, Lu J. occupied the first rank in the list of the most influential authors in terms of citations, while Weerakkody V. occupied the list of the top authors with high publications 20 papers. Likewise, this study showed that there is a collaboration among some authors. This research identified four research clusters by which researchers could be encouraged to widen the research of E-government services in the future. The bibliometric and network analysis of E-government services helps to graphically display the publication's assessment over time and identify domains of current studies' interests and potential directions for further studies. Finally, this research draws a roadmap for future investigation into E-government services.

One of the important issues in the supply chain is the selection of reliable and efficient suppliers, which improves performance and competitive advantage. Therefore, the aim of this research is to implement two evaluation models based on failure rate and NDEA with the approach of choosing the right supplier in 7 separate supply chains of an electrical appliance manufacturing company in Shiraz. In this direction, a series-parallel system was used to evaluate based on the failure rate, which at the first level examines the reliability of the suppliers and at the second level examines the reliability of the devices required for the production of electrical appliances. And in order to calculate the efficiency of suppliers, the NDEA model was also used. The results showed that both presented approaches are suitable for evaluating the performance of the supply chain, because the performance rating of both models has high resolution.

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

One of the strategies used in active portfolio management is the "network matrix model "which can be used to form different portfolios with different characteristics of stocks or companies. In this study, with the data of 156 companies listed on the Tehran Stock Exchange during the period 2011 to 2018 using the network matrix model and based on throughput accounting criteria, portfolio formation and their performance with the portfolios of the new network matrix model (Defensive, neutral and aggressive stocks) and market portfolio were compared. The results show that the proposed network matrix model portfolios based on throughput accounting criteria have higher performance than the new network matrix model in terms of Sharpe, Sortino, upside potential, and omega criteria. Also, portfolios consisting of stocks of companies with high system performance, in addition to the above criteria, have higher performance in terms of Jensen's Alpha criteria than the new network matrix model, and in terms of upside potential and omega criteria, have higher performance than the market portfolio. The performance of portfolios consisting of stocks of companies with low system performance has a stronger correlation with the market portfolio compared to the new network matrix model.

In this paper, first, the stochastic differential equations are introduced as well as the definition and basic theories about Monte Carlo and quasi-Monte Carlo and Sobel and Halton sequences are expressed. Indeed, we introduce and use simulations under these methods to compare the efficiency of the solutions, which the results show that the approximation of the resulting Sobel sequence is much better than other stochastic methods. The comparison of the efficiency of random and quasi-random methods, the geometric Brownian movement and the price index of Tehran stock (equal weight and weight-value) is studied. The results show that the quasi-Monte Carlo method is better than other methods.

This study examines the relationship between stock liquidity and return predicta-bility of 116 publicly-traded firms in Tehran Stock Exchange (TSE). To this end, we constructed a dated-regular frequency of time series with total 40128 stock-firm observations. After calculating daily bid-ask spreads and stock returns, the observations were classified based on liquidity into three classes and the return predictability was investigated across different classes using a set of parametric tests. The results exhibit signs of return autocorrelation and non-independence over three liquidity groups. Our findings didn’t show a connection between stock liquidity and market efficiency. The Hurst exponent also revealed mean reversion of returns series across different liquidity classes. We conclude that stock liquidity doesn’t play a significant role in market efficiency and return predictability of stocks in TSE. In case of TSE as other emerging markets, due to the small num-ber of traders (the need for more trading activity) and low market making activi-ties, both the cost of trading increases and the reaction to stock price information is delayed, resulting in predictability of price /return.

Services are important major element of the economy in today's societies, and banks as one of the most important service organizations direct and support many of the community's economic activities. The purpose of this study was to develop an optimal model for East Azarbaijan banks' performance based on organization risk management using the standardized questionnaire of Kosovo 2017. In order to achieve this purpose, the director or assistant director, head or deputy head, bank managers and experts of banks were selected for statistical sampling and structural equation Modeling approach was used for estimating the model and tests. Organizational risk management factors including "written job descriptions and resources to describe personnel duties, fraud risk assessment with regard to how management and other employees participate" were assessed as factors af-fecting bank performance. Therefore, the structural problems of the banking sys-tem should be resolved so that this system can function and develop in the future, and consequently, in order to resolve the crisis of the banking system, it is neces-sary to reform the banking system.

Chatbots is a computer software powered by artificial intelligence designed to replicate human interaction. It is also possible to refer to them as digital assistants that comprehend the capacities of humans. The bot interprets the user's intent, then processes their queries and provides prompt responses. Chatbots perform their most crucial role: to analyse and detect the intent of the user's request to extract relevant entities. AI-powered chatbots were introduced to improve operational efficiency, eventually saving organisational costs. This study investigates the role of system and service quality in customer satisfaction in banking services. One hundred forty-five usable data were used for analysis. Data were analysed using the Smart PLS. The results revealed that response time, usability, adaptability, empathy and responsiveness were insignificant for customer satisfaction. The result is important as it gave the insight point of customers with regards to the new services. Business organisations may need to introduce chatbots and perhaps make some improvements from time to time to provide better services.

Over the last few decades, both developed and developing countries have an increasing trend in technology but with an enormous gap, particularly in the education sector. The e-learning following institutions can achieve benefits by evaluating their e-learning readiness through up-front analysis. Moreover, several models have been introduced to measure e-learning readiness for developed countries but these are not adequate for developing countries.  This paper introduced the e-learning readiness evaluation model for the developing country, Libya, by considering the primary education sector. Furthermore, this study examines the e-learning level of readiness in the staff of the primary school. The purpose of this study is to evaluate the e-learning readiness of staff by directing factors of e-learning readiness i.e. cultural readiness, content readiness, and technology readiness. To achieve this objective, this paper collects data through questionnaires, and respondents are 110 staff member of primary schools in Yefren, Libya. Therefore, the multivariate analysis shows that the e-learning readiness factors have e significant relationship with the adoption of e-learning because most teachers are well prepared and ready. Likewise, results indicate that technology is the most significant factor instead of other e-learning readiness factors. According to the views of staff, there should be more content development training required for primary school staff. Thus, the demographic structure is inadequate to enhance the e-learning but the staff is ready for e-learning. Consequently, this study emphasizes the significance of cultural readiness and its relationship with the adoption of e-learning in primary education sectors’ development in Yefren, Libya.

The bibliometric study aims to map and expand respective knowledge by establishing connections between important actors in academic research regarding the government venture capitals (GVCs). The scope is to analyze documents published on Scopus database starting from 2011 to 2020.  Accordingly, the United States (U.S.) is the top country in all categories with China catching up. Alperovych, Quas, and Colombo are top co-authors. On the other hand, Leleux, Grilli, Lerner and Cumming are prolific authors. Articles by Grilli and Li Y are two most cited documents. Investments, venture capital, economics, public policy, and government are most co-occurrence index keywords. Research policy, venture capital, and journal of technology transfer, journal of business venturing and small business economics are top sources of cited documents. Closely associated themes with respect to the study of GVCs are government role in venture capital support, effective Innovation financing policies, performance differential, performance of portfolio companies, funding challenges and investment strategy, decision making model and critical success factors for IT startups. The analysis generated gaps and directions for future research consisting of fund’s structure and characteristics, key personnel’s work experience and network, geographic location, investment horizon, shareholding rights.