درخت حوزه‌های تخصصی

The present study was conducted to design and validate the model of exit from organizational mobbing in the Education Organization. It is an applied-developmental research. In terms of how to collect data, it is a cross-sectional survey. To achieve the research purpose, the exploratory mixed research design was employed. Qualitative meta-synthesis was used to identify the model categories and the partial least squares approach was utilized to validate the model. Data analysis in the qualitative phase was conducted via Maxqda software and in the quantitative phase via the Smart PLS software. The statistical population included managers and employees of the Education Organization. The sample volume was estimated equal to 140 persons by means of Cohen's statistical power analysis. Cluster-random sampling was used for sampling. Finally, the final indicators were categorized into 13 main categories and 72 subcategories. Conflict management and stress management led to exit from organizational mobbing in the Education Organization through improving the professional capability of employees, organizational intimacy, and emotional intimacy.

The transmission of cultural knowledge plays a pivotal role in preserving cultural identity and promoting the sustainable development of heritage tourism. However, this form of knowledge is primarily tacit and transferred informally across generations, which makes its preservation increasingly challenging, particularly in light of the sudden retirement of experienced experts and the consequent loss of invaluable expertise. This study examines phased retirement as an innovative managerial strategy to facilitate cultural knowledge transfer. Grounded in Nonaka and Takeuchi’s SECI model, which conceptualises knowledge transfer through the stages of socialisation, externalisation, combination, and internalisation, the research employed a descriptive-analytical design using document analysis, field investigations, and a researcher-designed questionnaire. A total of 220 tourism industry professionals participated, and data were analysed with SPSS and Smart PLS, employing AVE, Fornell-Larcker, factor loadings, Cronbach’s alpha, and structural equation modelling. The findings reveal that phased retirement enhances cultural knowledge transfer by fostering intergenerational interaction, facilitating documentation, and strengthening the competencies of younger employees. The study recommends that tourism managers and policymakers adopt phased retirement strategies to improve cultural sustainability and enhance the quality of heritage tourism services.

Tax fraud is the legal minimization of tax liability through appropriate financial planning techniques, which often involve techniques, accounting methods, and fraudulent transactions, and pursue little or no purpose other than creating a tax advantage. There is no doubt that tax fraud is a legal way to reduce the amount of tax, and individuals with different personality traits can take dissimilar procedures to reduce the amount of tax. In this study, the impact of personality traits on tax fraud concerning gender (male and female) and type of firm (listed and non-listed) is investigated. The statistical population of the study includes all financial managers of listed and non-listed firms in 2020 who are not exempt from taxes. Information about personality traits was collected through a questionnaire and SPSS software version 21 was used to test the hypotheses. The results suggest that the personality traits of neuroticism, extraversion, flexibility (openness to experience), and agreement have a positive and significant effect on tax fraud. In contrast, the personality trait of conscientiousness has a negative effect on tax fraud. This effect was also observed in both male and female financial managers. The results also indicate that the effect of personality traits of neuroticism, extraversion, and agreement on tax fraud in the managers of listed firms is positive and the effect of personality traits of flexibility (openness to experience) and conscientious is negative on tax fraud, but the effect of personality trait of neuroticism is negative and the effect of flexibility (openness to experience) on tax fraud in listed firms is not statistically significant. In non-stock firms, personality traits of neuroticism, extraversion, flexibility (openness to experience), and agreement have a positive and significant effect on tax fraud, and the personality trait of conscientiousness has a negative effect on tax fraud.

In consumer behavior, purchase field is an interesting field for marketers and psychologists. This area investigates types of purchase and factors affecting them. In the meantime, in order to succeed in markets, understanding customers' consumption values and their impact on consumers' behavior is one of crucial issues. The aim of this study is to determine the relationship between values of purchase through green image on impulse purchase and customer loyalty. The statistical population in this study consists of customers of purchase centers of Iran in 2024. The number of sample is estimated as 384 people. Regarding the purpose, this study is applied and belongs to descriptive- survey and correlational researches. For data collection standard questionnaire of Irene et al. was used, whose validity is determined by nominal and heuristic method and its reliability was measured by Cronbach's alpha coefficient as 0.87. For data analysis and hypothesis testing by path analysis and structural equation, LISREL software is used. The results show that there is no significant relationship between hedonistic values and materialistic values through green image of store with impulse purchase but there is significant relationship between hedonistic values and materialistic values through green image of store with loyalty.

The purpose of this research is to investigate the impact of tax avoidance on investment efficiency with emphasis on the role of institutional ownership and managerial ownership. Tax avoidance can be used as internal source of financing to enable financially distressed companies to access valuable investments with savings from tax avoidance. For this, a sample of 152 companies was selected from the companies listed in the Tehran Stock Exchange and by collecting data related to the research during the years of 2015 to 2022. The data related to the research variables for a period of 8 years were collected from reliable statistical databases. The hypotheses inspired by the title of the research were estimated according to the Chow test and the Hausman test using related statistical methods. The result of the first hypothesis indicates the existence of a significant and positive relationship between tax avoidance and investment efficiency. Also, the result of the second hypothesis showed that there is a direct and significant relationship between tax avoidance in companies with institutional ownership and investment efficiency. While the result of the third hypothesis showed that there is no significant relationship between tax avoidance in companies with managerial ownership and investment efficiency.