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کاربرد نوع شرط:
- جایگاه : پژوهشی
- مجله: Journal of System Management
- نوع مقاله: Journal Article
- کلمات کلیدی: Credit Risk,Neural network,Real and Legal Clients,Multilayer Feed-Forward
- چکیده:
- چکیده انگلیسی: The main purpose of this paper is providing a model to calculate the credit risk of Melli bank clients and implement it at Mellat Bank. Therefore, the present study uses a multi-layered neural network method. The statistical population of this research is all real and legal clients of Melli and Mellat banks. Sampling method used in this research is a simple random sampling method. Friedman test was used to calculate the required number of samples in a random sampling method from Cochran formula (1977) and Friedman test was used to rank the factors affecting the credit risk. Friedman test was also performed using data from a completed questionnaire of active experts at the Melli Bank. Based on the results obtained from Friedman test, five important factors in the credit risk of real clients of the Melli Bank of Iran, type of occupation, guarantee value, loan amount, having return checks, the balance average, and the value of the guarantee, the amount of the loan, the average of the balance, having returned checks and deferred loans are the most important factors affecting the credit risk of legal clients, which have been used as inputs in the neural network model. The results of credit risk prediction using the neural network showed that the designed model has a high ability to predict the credit risk of real and legal clients of the Melli bank, while it did not have this ability for the Mellat bank.
- انتشار مقاله: 29-04-1398
- نویسندگان: Ardeshir Salari,Hamidreza Vakilifard,Ghodrat-Allah Talebnia
- مشاهده
- جایگاه : پژوهشی
- مجله: Journal of Health Sciences and Surveillance System
- نوع مقاله: Journal Article
- کلمات کلیدی: Iran,Social,Pharmacy,responsibility
- چکیده:
- چکیده انگلیسی: Background: Corporate goals are to maximize efficiency and profit, but in the age of information and competition to succeed, they must respond to societal expectations. Corporate disregard for social responsibility can create problems for the company and cast doubt on the company's actions and mission and, consequently, its success. The purpose of this study was to investigate the social responsibility status of pharmaceutical companies in Iran in 2019.
Methods: This is a cross-sectional descriptive study that was done in the year 2019. The study population consisted of all staff working in pharmaceutical companies. In this study, 354 individuals were selected through the available sampling method. The data gathering tool was demographic information questionnaire and social responsibility scale. The dimensions of the social responsibility scale included political, cultural, economic, moral, social, legal, and environmental factors.
Results: Some 62.4% of the samples were male, and 53.10% had a bachelor's degree. Nearly 56% of the samples were occupationally in the middle management category, and 49.20% had human qualifications. Most of the samples (46.6%) were under 30 years old and 34.5% had 5-10 years old. The social responsibility components in all seven dimensions were higher than the median number three. They were political (3.91 ± 0.69), cultural (3.69 ± 0.80), social (3.65 ± 0.90), ethical (3.45 ± 0.85), legal (3.37 ± 0.83), economic (3.23 ± 0.78), and environmental factors (3.18 ± 0.86).
Conclusion: From the point of view of pharmaceutical companies, all social responsibility indices, including political, cultural, economic, ethical, social, environmental and legal factors are important.- انتشار مقاله: 03-05-1398
- نویسندگان: Masume Bazrafshan,Hamidreza Vakilifard,Bizhan Abedini,Davood Khodadadi
- مشاهده
- جایگاه : پژوهشی
- مجله: Journal of Health Sciences and Surveillance System
- نوع مقاله: Journal Article
- کلمات کلیدی: Research,qualitative,Social Responsibilities,Pharmaceutical Industry
- چکیده:
- چکیده انگلیسی: Background: Social responsibility is a new topic in accounting literature that has been considered by researchers in various aspects. The purpose of this study was to identify the factors affecting social responsibility in pharmaceutical companies.
Methods: The present study was a qualitative content analysis research carried out in the year 2019. We performed an interview with 38 experts in the pharmaceutical industry to identify the factors affecting social responsibility in the pharmaceutical industry. In this study, the continuous comparison method of Strauss and Corbin (1998) was used to analyze the data.
Results: Based on the analysis, 25 categories and 7 main axes???? including environmental conditions; legal agents; and political, ethical, cultural, economic and social factors were identified as effective on social responsibility in pharmaceutical companies.
Conclusion: Based on the findings of this study, it can be concluded that adherence to social responsibility by pharmaceutical companies is associated with optimal investment, producing a better quality product, more customer satisfaction, and cost reduction. Also, identifying the components of social responsibility in pharmaceutical companies can be effective in research on the afield of social responsibility.- انتشار مقاله: 29-01-1398
- نویسندگان: Masume Bazrafshan,Hamidreza Vakilifard,Bizhan Abedini,Davood Khodadadi
- مشاهده
- جایگاه : پژوهشی
- مجله: Iranian Journal of Finance
- نوع مقاله: Journal Article
- کلمات کلیدی: Information Technology,Auditing,Ethical Behavior,and the Developed Unified Theory of Acceptance and Use of Technology
- چکیده:
- چکیده انگلیسی: This study aims to investigate the relationship between technology use factors based on the developed unified theory of acceptance and use of technology (DUTAUT) with auditors' ethical behavior. This research is applied and descriptive-correlational and its population include various auditors of Iran, 164 of whom are selected using simple random sampling. Structural equations and Smart PLS software analysis are also used to test the hypotheses. The findings show that there is a positive and significant relationship between technology use factors based on DUTAUT, including motivational components, effort expectancy, performance expectancy, and social effects, and ethical behavior of auditors. Other findings show that there is a positive and significant relationship between motivation (64%), effort expectancy (31%), and social effects (43%) with auditors' ethical behavior at the 95% confidence level. Given that the use of technology is expanding and is in line with current social needs and increases the level of ethical behavior in auditors, it is necessary to pay more attention to it in order to increase the ethical climate in this profession.
- انتشار مقاله: 11-05-1399
- نویسندگان: Hossein Rajabdorri,Hamidreza Vakilifard,Hojjatollah Salari,Ali Amiri
- مشاهده
- جایگاه : پژوهشی
- مجله: Iranian (Iranica) Journal of Energy & Environment
- نوع مقاله: Journal Article
- کلمات کلیدی: analytic hierarchy process,Sustainability,Outsourcing,Environmental Criteria
- چکیده:
- چکیده انگلیسی: The purpose of this paper is to identify and prioritize environmental criteria of sustainable outsourcing model in Fajr Jam Gas refining company with hierarchical analysis procedure method. In order to identify environmental criteria, the identified strategic goals of the model are categorized in the most four aspects of the balanced scorecard and three dimensions of economic, social and environmental sustainability. to determine the importance of each environmental criteria in terms of four groups of experts (members of the outsourcing committee, managers, supervisors and experts in the company) are reported using Analytic Hierarchy Process (AHP) method and the results of research are reported through EXPERT CHOICE software. The findings indicated that in order to design sustainable outsourcing model using a balanced scorecard, seven strategic objectives in environmental dimension had to be considered two objectives in learning and growth aspect, two objectives in internal business processes aspect, two objectives in customer satisfaction aspect and a strategic environmental objective in financial performance aspect were identified. Finally, using a paired comparisons questionnaire, the importance of each strategic objective was calculated and prioritized.
- انتشار مقاله: 15-05-1398
- نویسندگان: Kumarce Gholamian,Hamidreza Vakilifard,Ghodratollah Talebnia,Rezvan Hejazi
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Engineering, Transactions A: Basics
- نوع مقاله: Journal Article
- کلمات کلیدی: analytic hierarchy process,Sustainability,Outsourcing,Blanced Scorecard
- چکیده:
- چکیده انگلیسی: The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliability was guaranteed using the inconsistencyratio of the paired comparison questionnaire based on the Expert Choice report. An affinity diagram developed using the brainstorming approach was implemented for strategic objectives of the model. Our findings indicated that a sustainable outsourcing model was successfully designed using a balanced scorecard. Economic, social and environmental sustainability was considered in each of the balanced scorecard faces used in the model. In this work, sustainable domestic business, customer satisfaction, and sustainable learning and growth were the main objectives. Finally, a balanced scorecard with 26 strategic objectives was designed and implemented. To this end, paired comparisons were performed to compute the importance of each strategic goal in every phase and make prioritization accordingly.
- انتشار مقاله: 28-07-1398
- نویسندگان: Kumarce Gholamian,Hamidreza Vakilifard,Ghodratalla Talebnia,Rezvan Hejazi
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Engineering, Transactions A: Basics
- نوع مقاله: Journal Article
- کلمات کلیدی: analytic hierarchy process,Sustainability,Outsourcing,Blanced Scorecard
- چکیده:
- چکیده انگلیسی: The purpose of this paper was to design a conceptual model of sustainable outsourcingwith a balanced scorecard using the hierarchical analysis process. In this research, success factors of outsourcing were identified based on previous studies conducted inside and outside of the country. To ensure the validity of the factors, in addition to the content validity and the validity index, the reliability was guaranteed using the inconsistencyratio of the paired comparison questionnaire based on the Expert Choice report. An affinity diagram developed using the brainstorming approach was implemented for strategic objectives of the model. Our findings indicated that a sustainable outsourcing model was successfully designed using a balanced scorecard. Economic, social and environmental sustainability was considered in each of the balanced scorecard faces used in the model. In this work, sustainable domestic business, customer satisfaction, and sustainable learning and growth were the main objectives. Finally, a balanced scorecard with 26 strategic objectives was designed and implemented. To this end, paired comparisons were performed to compute the importance of each strategic goal in every phase and make prioritization accordingly.
- انتشار مقاله: 28-07-1398
- نویسندگان: Kumarce Gholamian,Hamidreza Vakilifard,Ghodratalla Talebnia,Rezvan Hejazi
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: embezzlement,Whistleblowing,Accounting fraud,Account Manipulation,Demographic Variables
- چکیده:
- چکیده انگلیسی: Given the widespread and deep economic-social consequences of accounting fraud in micro and macro levels of society and the effectiveness of whistleblowing in their discovery and the effect of demographic characteristics on moral behavior as whistleblowing, this study aimed to examine the whistleblowing intentions for accounting fraud including account manipulation and embezzlement based on demographic individual differences, which are important factors in employment, role-playing and job promotion. The statistical population consisted of accounting staff in private and public sectors and the sample size with random distribution was 596. The data collection tools were questionnaire and exclusive scenarios for accounting fraud. The research method was comparative and correlational in nature. The results showed that at the level of 95% there was a significant difference in the whistleblowing intentions for two types of fraud in terms of gender, age and experience and there was no significant difference in terms of educational level.
- انتشار مقاله: 20-11-1397
- نویسندگان: Babak Nejad Toolami,Fereydon Rahnamay Roodposhti,Hashem Nikoomaram,Bahman Banimahd,Hamidreza Vakilifard
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: financial reporting quality,Actor-network theory (ANT),observing rules,supplying infrastructures,principles of information systems
- چکیده:
- چکیده انگلیسی: Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the impact of intra-network communications of actors on quality of financial reporting by structural equations technique. This research is a causal one by nature and method and is an application one by goal. Its statistical society includes all accounting professors of Islamic Azad University and all accounting experts in Audit Organization. 107 questionnaires were gathered by accessible sampling method for 2016-2017 periods. The data was analyzed by Structural Equations Technique and PLS software. The results indicate that 74.7 percent of changes in financial reporting quality is described by 6 variables (observing rules, supplying infrastructures, human resources, principles of information systems, observing safety rules and control, and redacting required structure).
- انتشار مقاله: 30-10-1397
- نویسندگان: Parvin Sadri,Zahra Pourzamani,Hamidreza Vakilifard
- مشاهده
- جایگاه : پژوهشی
- مجله: International Journal of Finance and Managerial Accounting
- نوع مقاله: Journal Article
- کلمات کلیدی: Financial ratios,liquidity trap,asset-liability,ISM,the Credit Institute for Development
- چکیده:
- چکیده انگلیسی: An increase in the ability to timely meet commitments which will be due in the near future is a prerequisite for the survival of banks. Hence, the correct and optimal management of liquidity is an important affair that banks should perform. The present study aimed mainly to test the management of asset-liability and liquidity trap in the Credit Institute for Development. The research is applied in terms of the method and survey in terms of the type. The key ratios in the prediction of liquidity trap were identified through interviews with the experts in the area of asset-liability management. Then, a researcher-made comparison (paired) questionnaire was used through the ISM technique to investigate the relationships of these ratios. Finally, the conceptual model was extracted and the degree of influence of the variables was determined by the power of influence and the power of dependence. The indicators of asset-liability management were raised as the independent variable, and the financial ratios related to liquidity trap as the dependent variable. The Ginger’s causality test was used to assess the hypotheses and perform the statistical analysis, applying the Eviews software. The research results revealed that the immediate ratios of cash funds to volatiledeposits, cash assets to short-term debts, volatiledeposits to total deposits, macro deposits to total deposits, demand deposits to total deposits, liquidity coverage, and loan to deposit are most closely related to the prediction of liquidity trap. In addition, among the indicators of asset-liability management, the ratios of capital adequacy, VaR, and cash and current debt to current assets had a significant effect on the liquidity trap of the Credit Institute for Development.
- انتشار مقاله: 29-09-1397
- نویسندگان: Fahimeh Baghani,Fereydoun Rahnamay Roodposhti,Hamidreza Vakilifard,Mirfeyz Fallah Shams
- مشاهده