مطالب

This study aims to develop a working capital management model for companies listed on the Tehran Stock Exchange. The proposed model determines the expected level of working capital for a company, enabling it to create the highest possible value. Additionally, this model can be used to assess the efficiency of working capital management. The discrepancy between the actual level of working capital and the expected level serves as an indicator of inefficiency in working capital management. Initially, based on theoretical foundations and expert opinions, 28 variables affecting working capital were selected. Then, using the operational working capital index, the research models were estimated using multiple regression and genetic algorithm techniques for data from 156 companies over the period from 2011 to 2022. Influential variables were identified and filtered. Finally, suitable working capital management models were identified based on two criteria: (1) the strong correlation between the errors of the fitted models and the working capital efficiency of the company, and (2) the model’s accuracy in identifying companies prone to excess or shortage of working capital. In total, after estimating 119 different models using regression and genetic algorithm methods, four suitable working capital management models were determined. The regression method resulted in models with an average accuracy of 77.27% and 79.54% for the dependent variable of working capital and the cash conversion cycle, respectively. The genetic algorithm method resulted in models with an average accuracy of 89.03% and 82.08%. The final model, with the cash conversion cycle as the dependent variable, was identified as the best model. It includes the variables of the previous year's cash conversion cycle, company-specific risk, gross profit margin, trade credit, growth opportunities, operating cycle, economic policy uncertainty, and exchange rate changes.

INTRODUCTION: Well-established guidelines and standards are essential for effective disaster management and relief operations. The aim of this study was to review the existing documentation in Red Cross and Red Crescent Societies regarding disaster relief guidelines. METHODS: This narrative review was conducted using a documentary research method in 2023. In order to find articles related to standardization of relief and recommendations, extensive searches were conducted in relevant databases, with a special emphasis on the International Federation of Red Cross and Red Crescent Societies (IFRC) database. The identified documents were analyzed using document analysis and classification techniques. FINDINGS: The most important point in the IFRC review was that the guidelines are divided into two parts: general and specific. It is not necessary to use general guidelines, but specific guidelines are important. IFRC guidelines are usually developed in cooperation with the 190 member states. However, it is recommended that each country adapt these guidelines to its own specific circumstances. CONCLUSION: The results showed that when it comes to specialist areas such as housing and aid workers safety, IFRC recommendations are a valuable resource for countries when developing and updating national disaster relief protocols. While the IFRC principles provide a useful starting point, their successful use requires careful review and modification to meet the unique local conditions and requirements of each country.

Introduction: The research aim was predicting the nurses’ professional ethics based on organizational commitment, work engagement and organizational justice. Material & Methods: In the descriptive study of correlational type, from nurses working in the hospitals of Ahvaz city in 2023-year number of 320 nurses were selected by multi-stage cluster sampling method. Data were collected by questionnaires of professional ethics, organizational commitment, work engagement and organizational justice and analyzed by Pearson's correlation coefficients and multiple regression. Results: The results showed that organizational commitment, work engagement and organizational justice had a positive and significant correlation with nurses' professional ethics (P<0.01). Also, organizational commitment, work engagement and organizational justice could significantly predict 35 percent of the changes in nurses' professional ethics (P<0.001). Conclusion: According to the results of this study, it is necessary to design and implement programs to improve nurses' professional ethics by promoting organizational commitment, work engagement and organizational justice.