Hamidreza Habibi; Ehsan Shamsi
Volume 2, Issue 3 , March 2015, , Pages 200-209
Abstract
The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012. The sample size is 101 firms after screening. ...
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The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012. The sample size is 101 firms after screening. Findings, using multiple regressions, show that change in auditor’s opinion contributes to firms’ increased timely disclosure of financial information.
Morteza Salehi Sarbijan
Volume 1, Issue 3 , October 2014, , Pages 201-214
Abstract
In this paper, the Iran Business Cycle characteristics were investigated via numerous univariate and multivariate Markov-switching specifications. In this case Markov switching model MSM-ARMA is proposed for determining business cycles. We examined the stochastic properties of the cyclical pattern of ...
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In this paper, the Iran Business Cycle characteristics were investigated via numerous univariate and multivariate Markov-switching specifications. In this case Markov switching model MSM-ARMA is proposed for determining business cycles. We examined the stochastic properties of the cyclical pattern of the quarterly Iran real GDP between 1988 (1) – 2008 (2). The empirical analysis consists of mainly three parts. First, a large number of alternative specifications were tried and few were adopted with respect to various diagnostic statistics. Then, all selected models were tested against their linear benchmarks. LR test results imply strong evidence in favor of the nonlinear regime switching behavior. In line with the main objective of research, proposed model for Iran business cycle is estimated by and result of this estimation showed that economic of Iran despite of having two periods of recession 1992(3) - 1992(4) and 1995(1)-1995(2), is out of recession with moderate growth and also experienced growth with high rate in early period of studying. Also the possibility of resistance of recession regimes with moderate and high growth is 0.3, 0.92 and 0.5 respectively. The results show the economic tend to stay in moderate growth regime.
Ehsan Razminia; Samira Mirsardoo; Somayeh Shabani; Hadi Shafiee
Volume 3, Issue 3 , March 2016, , Pages 202-210
Abstract
Caring customer opinions and paying attention to its beliefs not only leads to organization attachment, but also causes the customer feels a component of the organization; therefore, such satisfaction may also be the key to bank achievement. Thus, the objective of the present research is to study ...
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Caring customer opinions and paying attention to its beliefs not only leads to organization attachment, but also causes the customer feels a component of the organization; therefore, such satisfaction may also be the key to bank achievement. Thus, the objective of the present research is to study the relationship between quality of service dimensions and customer satisfaction in different branches of Saderat Bank in Shiraz. This is an applied research in term of objective and is a survey in term of data collection. Data were collected through using questionnaire. Moreover, variables’ reliability was examined using Cronbach alpha coefficient. Data analysis and research hypothesis testing were conducted using SPSS software and t-student and binominal tests. Research findings indicate that all quality of service dimensions (quality of Service, customer accessibility, service characteristic/feature, and considering customer complaints) influence customer satisfaction in Saderat Bank branches.
Zubair Hassan; Sumaiya Shafiq
Volume 6, Issue 3 , March 2019, , Pages 208-236
Abstract
This purpose of this research was to investigate the impact of CEO gender on Employee Turnover and Returns for the year 2017 in 40 companies of Fortune 1000. This research adopted causal research design and quantitative research method. The collected data were examined by the independent sample t-test ...
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This purpose of this research was to investigate the impact of CEO gender on Employee Turnover and Returns for the year 2017 in 40 companies of Fortune 1000. This research adopted causal research design and quantitative research method. The collected data were examined by the independent sample t-test via SPSS software. The study found that CEO Gender has a significant impact on Returns per Employee in terms of profits. However, CEO Gender was not found to have any impact on Employee Turnover. The findings of the study suggest that gender of the CEO matters in giving rise to returns per employee through profit. The findings also suggested that despite gender impacts, underrepresentation of women in executive managerial positions are results of social perceptions and should be looked up to reduce gender gaps to increase organisational performance and productivity. This research also emphasises that organisational policies and practices could be implemented to encourage women into leadership positions and offer equal opportunities in terms of recruitment, pay and evaluation of performance to improve performance. Lastly, this is a pioneer research to evaluate CEO gender’s impact on Employee Turnover and Returns per Employee.
Mahsa Navidbakhsh; Ahmad Nategh Golestan
Volume 2, Issue 3 , March 2015, , Pages 210-218
Abstract
This research studies the effect of entrepreneurial characteristics on life insurance development. This is an applied, descriptive survey. Field data were gathered through a questionnaire for which its validity and reliability were verified. The participants included 860 individuals according to Cochran’s ...
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This research studies the effect of entrepreneurial characteristics on life insurance development. This is an applied, descriptive survey. Field data were gathered through a questionnaire for which its validity and reliability were verified. The participants included 860 individuals according to Cochran’s formula. Research hypotheses were analyzed through using Structural Equation Modeling and AMOS software. Results showed that entrepreneurial characteristics influence life insurance development of Iran insurance company’s agents in Neyshabur, Iran.
Fatemehsadat Mousavifard; Moharram Kazemi; Abdolhossein Ayoubi
Volume 3, Issue 3 , March 2016, , Pages 211-221
Abstract
This study is done to examine the role of automated information system on employees’ effectiveness and productivity in Telecommunication organization, Shiraz, Iran. Sample population includes employees of Telecommunication organization; 50 employees were selected as participants. This study is ...
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This study is done to examine the role of automated information system on employees’ effectiveness and productivity in Telecommunication organization, Shiraz, Iran. Sample population includes employees of Telecommunication organization; 50 employees were selected as participants. This study is s a research survey and it is of descriptive type. Test instruments include Achieve Questionnaire. This study which is performed by the updated information system indicate that there is a direct and meaningful relationship among innovation, creativity, customers’ satisfaction, employees’ efficiency and Information technology variables. The role of employees support in the form of providing new technologies, helping employees to understand and easily making use of them are discussed in performance of the organization. It is observed that is organizational plan in employing new information systems is influential not just in a faster communication among employees, but also in emerging innovations and satisfaction among employees and customers. Cutting edge information technology plays its role as a life saver to an organization not so much high in service-efficiency.
Sabira Dilawar; Afifa Sadar Ud Din; Aiman Javaid; Sadam Hussain; Ayesha Ambreen
Volume 7, Issue 4 , April 2020, , Pages 213-229
Abstract
Fiscal policy plays a key role in the economic growth of every country. In this article, we investigate the impact of fiscal policy on economic growth in case of Pakistan by using time series data from 1981-2016. For analysis, we built a model of gross national expenditure and applied autoregressive ...
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Fiscal policy plays a key role in the economic growth of every country. In this article, we investigate the impact of fiscal policy on economic growth in case of Pakistan by using time series data from 1981-2016. For analysis, we built a model of gross national expenditure and applied autoregressive distributed lag model for empirical analysis this study on the base of bound test value. The result indicates that gross national expenditure had a positive relationship with the growth rate. Moreover, industry value added had a positive and significant relation with growth rate because since countries with reliable industrial sector results in more development and growth.
Ismail Nizam; Malar Vilhi
Volume 5, Issue 4 , April 2018, , Pages 214-243
Abstract
In the wake of increased need for business processes that promote environmental sustainability, many organizations have adopted Green ICT as way to promote environmentally friendly agenda. However, there is scanty information on Green ICT adoption in Malaysia especially by multinationals. More specifically, ...
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In the wake of increased need for business processes that promote environmental sustainability, many organizations have adopted Green ICT as way to promote environmentally friendly agenda. However, there is scanty information on Green ICT adoption in Malaysia especially by multinationals. More specifically, the existing research does not shed light on the factors that facilitate Green ICT adoption by multinationals in Malaysia. Therefore, it is vital to examine the various factors that could contribute to success in Green ICT adoption efforts by MNCs in Malaysia. The independent variables in this research comprise technology, environment, attitude and perceived usefulness of Green ICT. The theories that underlined this research consist of the Diffusion of Innovation (DOI), Technology Acceptance Model (TAM), Theory of Reasoned Action (TRA), Theory of Planned Behaviour (TPB), Stakeholder Theory (ST) and Institutional Theory (IT). In order to test the relationship between the theories and to establish the measurement model validity, the Confirmatory Factor Analysis (CFA) was used and Multiple Regression was used to test the hypotheses. The research design adopted for this research was explanatory and the target population was employees of multinationals in Klang Valley, Malaysia. The researcher collected data from the employees through online self-administered questionnaires and by hand survey questionnaires between July and August 2017. A sample of 138 multinational employees responses were collected using a pre-designed survey questionnaire based on the 5-point Likert Scale. The data gathered from the field from the questionnaires was recorded and coded into SPSS and AMOS for analysis. The findings revealed that environment, attitude and perceived usefulness have a positive significant impact on the adoption of Green ICT. Besides, the findings revealed that technology has no impact on Green ICT adoption. The outcome of the study will provide useful insights to Malaysian government to adjust the existing Green ICT policies at the national level and contributes to the growth of the future master plan.
Farrukh Shahzad; Ahsan Zia; Zeeshan Farred; Bushra Zulfiqar
Volume 1, Issue 3 , October 2014, , Pages 215-228
Abstract
The main purpose of this article is to check the growth and trend of Islamic banking and finance in the world of finance. It shows the globalization of Islamic banking through total assets of Islamic banks of different countries of the Middle East and South Asia. The findings hold that Islamic banking ...
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The main purpose of this article is to check the growth and trend of Islamic banking and finance in the world of finance. It shows the globalization of Islamic banking through total assets of Islamic banks of different countries of the Middle East and South Asia. The findings hold that Islamic banking is becoming more popular and making so many improvements day by day as compare to conventional banking system throughout the world. The growing hubs of Islamic Banks provide the base line and launching pad for the promotion of Islamic banking and finance in the world market. Especially, the increase in oil prices in the Middle East Countries made the economy strong and prolong boom in the market and this factor is the cause of successful Islamic Banking in the Middle East Countries. The total assets of top class Islamic Banks of Middle East Countries (Bahrain, Iran, Jordan, Kuwait, and Lebanon) and South Asian Countries (Pakistan, Bangladesh) shows the growth and advancements of Islamic banking within the globe. This article focuses on the globalization of Islamic banking by showing the total assets in (USD million) of Islamic banks of Middle East and South Asia. For this purpose the annual reports of the perspective Islamic Banks have been taken and total assets have been showed by converting different currencies into one currency in USD million. It reflects that how the Muslim governments and Muslim community are enjoying the Islamic banking (Interest free Banking) and finance and Islamic banking is promoting day by day throughout the world.
Mohammad Ali Forghani; Ali Tavasoli
Volume 4, Issue 3 , March 2017, , Pages 218-225
Abstract
The objective of this research is to study the relationship between knowledge management dimensions and organizational performance in lean manufacturing. In this regard, five research hypotheses were tested. Research statistical population included staffs of Mes-E- Sarcheshmeh Company. 194 individuals ...
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The objective of this research is to study the relationship between knowledge management dimensions and organizational performance in lean manufacturing. In this regard, five research hypotheses were tested. Research statistical population included staffs of Mes-E- Sarcheshmeh Company. 194 individuals of research samples were selected through simple random sampling method. Research data were collected through knowledge management standard questionnaire and researcher made organizational performance questionnaire. Data were analyzed using SPSS19 software; further, Kolmogorov-Smirnov test and Pearson correlation test were also used. Research results indicated that there is a significant relationship between knowledge management dimensions and organizational performance in lean manufacturing.
Fatemeh Faramarzpour; Alireza Mahmoudzadeh
Volume 2, Issue 3 , March 2015, , Pages 219-232
Abstract
Marketing in any banks is a subsystem interacting with all bank subsystems and consequently with the main system that is the bank integrity. Improving marketing system causes improvement in other systems and finally improves the whole bank. On the other hand, enhancing others systems also will ...
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Marketing in any banks is a subsystem interacting with all bank subsystems and consequently with the main system that is the bank integrity. Improving marketing system causes improvement in other systems and finally improves the whole bank. On the other hand, enhancing others systems also will influence marketing system. Marketing is a lost, forgotten and wanderer service in Iran banking system that requires a serious and immediate attention at macro and micro levels. Marketing will be truly valued in Iran banking system once bank owners believe in marketing goals, responsibilities, and achievements and view it the inherent of all banking efforts. The present research studies the effect of banking service marketing on clients’ preference in selecting private banks. Research hypotheses examined through using multiple regression test and SPSS software. According to obtained results, marketing of banking services influences clients’ preference in choosing private bank in Neyshabur, Iran.
Branimir Kalaš; Miloš Pjanić; Nada Milenković; Jelena Andrašić
Volume 3, Issue 4 , April 2016, , Pages 222-232
Abstract
Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic ...
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Taxes represent one of the most essential component in contemporary business. Their importance is reflected through stability and predictability which are necessary to international capital inflows. Government should create simple tax system that minimizes the burden of business conditions. The topic is insufficiently researched and there is great space for detailed analysis and interpretation of observed indicator. Guided by this fact, the author's efforts were directed at dealing with this issue and the possibility to reflect efficiency and effectiveness of the tax system in different countries within the considered paying taxes indicator. The aim of paper is paying taxes indicator in the Western Balkans countries and Turkey in period from 2008 to 2015. World Bank calculates this indicator within Doing Business analysis. The paper consists three chapters with the first part deals with the methodology and structure of selected indicator, the second part is focused on tax reforms in selected countries while the third part deals with the results and conclusions which are presented by tables and figures.
Mostafa Rezaei Bahrabad; Sahel Farrokhian
Volume 4, Issue 3 , March 2017, , Pages 226-237
Abstract
This research is conducted to study the effect of personality on purchase decision of domestic and foreign consumers in order to predict the consumer’s purchase decision. This is a survey studied the relationship between variables through statistical tests and structural equations method. Data ...
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This research is conducted to study the effect of personality on purchase decision of domestic and foreign consumers in order to predict the consumer’s purchase decision. This is a survey studied the relationship between variables through statistical tests and structural equations method. Data were collected by the standard questionnaire of ‘measuring the behavior of buyers and consumers’ including 36 items; the questionnaire validity and reliability was verified. Research variables are the standard questionnaire items in two questionnaires and 9 classes of variables. Research statistical population included all buyers visiting Proma Hypermarket and Padide shopping center in Mashhad in 2015. The research used a two-stage cluster sampling method. 280 buyers visiting the shopping centers were systematically and randomly selected as research sample at the given time period. Results of structural equations showed that components of Ethnocentrism, dogmatism, social character, uniqueness, personal innovativeness, compatibility, detachedness, and hegemonism significantly contribute in purchase decision model; while, dogmatism are insignificant.
Soheila Shiri; Alireza Anvari; Hassan Soltani
Volume 1, Issue 3 , October 2014, , Pages 229-246
Abstract
Studies conducted by many researchers indicate high failure rate of projects of implementing ERP systems. Furthermore, organizations should be agile to be able to respond to market changes fast and effectively to survive in competitive environment. ERP and agility are two important tools for achieving ...
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Studies conducted by many researchers indicate high failure rate of projects of implementing ERP systems. Furthermore, organizations should be agile to be able to respond to market changes fast and effectively to survive in competitive environment. ERP and agility are two important tools for achieving competitive advantages. The main goal of the present study was to identify and prioritize organizational readiness factors for implementing ERP based on organizational agility. In this study, along with extension of McKinsey 7S model (strategy, structure, systems, skills, style, staff, shared values) to 9S (7S+ self-evaluation and supportive factors) model, agility criteria were weighted and rated using group AHP with fuzzy logic approach; so that accountability, speed and flexibility have obtained the maximum score. The nine organizational readiness factors were ranked using integrated FAHP and TOPSIS method based on five criteria of agility. The framework was proposed to a real case of Shiraz distribution cooperative firms. Results showed that among the nine organizational dimensions based on agility, the two added to McKinsey dimensions (self-evaluation and supportive factors) are ranked in the first and fourth places. The proposed framework help the enterprises “to implement ERP system with agility approach” concentrate on change management and develop strategies based on their own priority.
Yosefin Eva Yolanda; Dyna Rachmawati
Volume 7, Issue 4 , April 2020, , Pages 230-242
Abstract
Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect ...
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Boundary systems and diagnostic controls are two levers used to control the achievement of performance targets. We use these levers to analyze how Collection Department of PJ Property achieves the performance targets. PJ Property’s revenue relies to rent revenue. The firm faces difficulty to collect rent revenue from tenants. The collection of rent revenue has decreased in period 2018. This research is a qualitative research with case study method. The case study we used in this study is on Collection Department. Collection Department is underperformed in 2018. The results showed that the underperformance of Collection Department is caused by first; there are no consequences for performing or underperforming of in achieving department’s performance targets. Second, boundary systems are weakly implemented. Third, the diagnostic controls are also poorly implemented.
Wijerathnage Somarathna Chandrasekara
Volume 3, Issue 4 , April 2016, , Pages 233-245
Abstract
Though there is a high level of mental health related difficulties among university students, only one third of them seek psychological help despite the evidence-based treatments for mental health problems. Therefore, this paper examines the help seeking attitudes towards psychological help services ...
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Though there is a high level of mental health related difficulties among university students, only one third of them seek psychological help despite the evidence-based treatments for mental health problems. Therefore, this paper examines the help seeking attitudes towards psychological help services and willingness to seek psychological help based on the Theory of Planned Behavior (TPB). Attitudes, subjective norms, and behavioral control were measured using the Inventory of Attitudes toward Seeking Mental Health Services (IASMHS). Barriers for seeking psychological help were measured using Mental Health Service Utilization Questions (MHSUQ) whereas intention to seek psychological help was measured using the General Help Seeking Questionnaire – Vignette Version (GHSQ-V). 600 students were interviewed from three Sri Lankan state universities from January 2015 to March 2015. Results suggested that positive attitudes towards psychological help service positively associate with greater willingness to seek psychological help. Further, female students show a greater attitude seeking psychological help than male students. The most common barrier reported by students was that the fear of what relatives, friends might think. In contrast, students who follow psychology as a subject have a significantly higher level of positive attitude towards seeking psychological help than the students who do not follow. Findings suggest that mental health campaigns are required to focus their attention to change the negative attitudes towards mental health services among university students. Further, it highlights the importance of changing the public attitudes towards mental illnesses.
Amin Reza Kamalian; Maryam Rashki; Zahra Hemmat; Safoora Agha Davoud Jolfaie
Volume 2, Issue 3 , March 2015, , Pages 233-242
Abstract
In recent years, the globalization drive has removed the barriers traditionally created by dividing competitive environments of micro and macro companies. Companies of any size initiated competitive sharing. Coexistence of micro and macro companies is increasingly prospering through entering micro companies ...
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In recent years, the globalization drive has removed the barriers traditionally created by dividing competitive environments of micro and macro companies. Companies of any size initiated competitive sharing. Coexistence of micro and macro companies is increasingly prospering through entering micro companies into macro companies’ value chain. Since over 95% of production units in Iran classified as small and medium industries, such enterprises achieve significant portions in gross domestic production and value added. Therefore, this library study describes that how coexistence of smaller firms with larger companies, in recent years, was useful on innovation and technology of removing size inherent limitations and achieving required performance in global competition. Moreover, vertical and horizontal cooperation with customers, providers, and other participators play a significant and distinctive role in innovation process of small and medium organizations.
Wisdom Okere; Oyebisi Ibidunni
Volume 6, Issue 3 , March 2019, , Pages 237-252
Abstract
Recently, following financial crises in the global world, the focus of attention has been moved towards how a company is being managed. This study examined the effect of corporate governance on investment decisions of shareholders of listed banks in the Nigerian capital market from 2005 to 2015. The ...
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Recently, following financial crises in the global world, the focus of attention has been moved towards how a company is being managed. This study examined the effect of corporate governance on investment decisions of shareholders of listed banks in the Nigerian capital market from 2005 to 2015. The study adopted the secondary method of acquiring data which was sourced from financial statements of eight banks listed. Panel Regression Analysis was employed in the analysis of the data collected with the use of electronic views. The results revealed that there exists a positive and significant relationship between corporate governance (board size, board independence and audit committee independence) and investment decisions of shareholders. Consequently, it is recommended that to further provide effective corporate governance measures, strengthening of corporate governance and accounting standards in Nigeria would go a long way in promoting investors’ confidence and thereby create positive investing decision.
Aram Sepehrivand; Mohammad Ebrahimi
Volume 4, Issue 3 , March 2017, , Pages 238-251
Abstract
As a socioeconomic index, inequality in distribution of income and wealth is considered as a marginally sensitive political variable that is simultaneously highly prone to being affected by political structures. On this basis, the recent process of democratization has yielded in occurrence of a series ...
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As a socioeconomic index, inequality in distribution of income and wealth is considered as a marginally sensitive political variable that is simultaneously highly prone to being affected by political structures. On this basis, the recent process of democratization has yielded in occurrence of a series of economic evolutions among which, the most disputed one is redistribution of income and inequality of the former and wealth. The objective of the present research is to investigate and compare the relation between democracy and distribution of income in a selection of member countries of OECD and those of The Islamic Conference between 2001 and 2014. The econometric method used in this research is panel data regression. Results indicate that democracy has a significant impact on GINI coefficient among member countries of OECD and The Islamic Conference. In terms of reduction GINI coefficient, democracy has a greater impact on member countries of OECD compared to those of The Islamic Conference. This shows that compared to member countries of The Islamic Conference, member countries of OECD are more sensitive to democracy. In other words in such societies the right for having a voice expands to the lower classes and economic decision makings are removed from the mere dominance of the few wealthy. In this case, the voters are those who belong to classes of lower incomes and respectively, the tax rate that determines the amount of redistribution and is obtained through polling, increases and resultantly redistribution increases. This is followed by improved living conditions among the poor and the needy people.
Fereshteh Jafarnejad; Khashayar Seyed Shokri; Marjan Damankeshide
Volume 7, Issue 5 , May 2020, , Pages 243-266
Abstract
The present study explores the mechanism of trade effects despite the foreign exchange fluctuations and oil shocks on women's job opportunities in the periods of the recession and prosperity in the country using the Markov-switching Regime ARCH Model during 1984-2016. According to the results of the ...
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The present study explores the mechanism of trade effects despite the foreign exchange fluctuations and oil shocks on women's job opportunities in the periods of the recession and prosperity in the country using the Markov-switching Regime ARCH Model during 1984-2016. According to the results of the model estimation, Commercial freedom has a negative impact on women's job opportunities during the recession, which means that government spending in this period is mostly spent on imports. Foreign exchange rate fluctuations have a negative impact on women's job opportunities during the recession and with negative oil shocks, foreign exchange earnings are declined, and government spending is dedicated to import to cope up with inflation and this leads to the reduction of job opportunities and women’s employment. This has led to reduced job opportunities and reduced employment for women. Also, the impact of international trade variables, economic growth rate and positive oil shock on women's employment during the prosperity period is significant, which means that in a country with high trade openness, women's employment will also improve and there will be more job opportunities for women, which can help the country's employment. Therefore, government and private support for women's employment, self-employment, women's entrepreneurship and international trade opportunities can be a positive driver of women's employment growth.
Roya Hejazinia
Volume 2, Issue 3 , March 2015, , Pages 243-253
Abstract
While the number of entrepreneurship education programs is growing, the use of new technologies like IT and web based platforms can be the drivers and promoters of the efficiency of the entrepreneurship programs. This study aims to investigate the impact of IT-based entrepreneurship education on entrepreneurial ...
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While the number of entrepreneurship education programs is growing, the use of new technologies like IT and web based platforms can be the drivers and promoters of the efficiency of the entrepreneurship programs. This study aims to investigate the impact of IT-based entrepreneurship education on entrepreneurial intention. For this reason, after the literature review of the topic, a quasi-experimental, ex-ante/ex-post, control group, longitudinal, repeated measures research design was implemented with total of 124 matched pairs among university students who are participated in IT-based entrepreneurship education program. The theory of planned behavior was utilized as the underlying theoretical model. The findings show an insignificant impact of IT-based education on entrepreneurial intention. This insignificant impact was not moderated by the length of IT-based entrepreneurship education. However, those who were self-employed at the beginning, at the end of the entrepreneurship program had showed significantly higher entrepreneurial intention compared to those who are not self-employed. IT-based Entrepreneurship Education is one the major sources of inspirational triggers that positively impact on entrepreneurial intention. Using new approaches like web based or IT-based approaches for entrepreneurship education can enhance and increase the efficiency and innovativeness of these types of programs.
Daruosh Foroghi; Moslem Tahmasbi; Mohammad Zamani Bakhtiarvand
Volume 5, Issue 4 , April 2018, , Pages 244-259
Abstract
The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies ...
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The present study investigates the relationship between accounting conservatism and earnings management using Benford's Law. In this study, the quantitative index of conservatism (cscore) by Khan & Watts (2009) was considered as the accounting conservatism. Target sample includes 363 listed companies in Tehran Stock Exchange during 1999-2015. Divergence between the actual earning and loss frequencies and Benford' distribution has been taken into account. Chi-square and Z-statistic tests, regards to degrees of conservatism were applied. The results revealed that in companies with low or high levels of conservatism, distribution of earning and lose first to fourth digits follow Benford's law. However the distribution of first and second digits of earning, and first to fourth digits of losses differ from the expected distribution when there is an increase in conservatism. Divergence between the third and fourth digits and expected distribution reduced, when conservatism increases.
Hossein Rahmanseresht; Omar Mahmoudi; Bakhtiar Ghaderi
Volume 3, Issue 4 , April 2016, , Pages 246-260
Abstract
The aim of this study was to determine the relationship between information technology and organizational structure in governmental banks of Iran. This study was a correlative survey. Data were collected using two questionnaires. The standard questionnaire of information technology belonged to Zegardy ...
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The aim of this study was to determine the relationship between information technology and organizational structure in governmental banks of Iran. This study was a correlative survey. Data were collected using two questionnaires. The standard questionnaire of information technology belonged to Zegardy and Ismaili (2007) and the standard organizational structure questionnaire belonged to Robbins were used. Reliability of the questionnaires using Cronbach's alpha method was questionnaire of the information technology was 0.866 and for the organizational structure questionnaire was 0.725. The ideas of a group of experts were looked for in order to determine the validity of the questionnaire. A sample size of 50 subjects was selected in Marivan city's governmental banks. Data were analyzed using SPSS17 and LISREL8.50 softwares. Pearson correlation and linear regression test were used to analyze the data. Results showed that there was a positive and direct correlation between using information technology and organizational structure in governmental banks. In other words, as the using of information technology increases, organizational formality, complexity, and centralization improve.
Mohsen Azari Aghviyeh; Gholamhossein Hosseninia; Mehran Rezvani
Volume 1, Issue 4 , November 2014, , Pages 247-263
Abstract
Insurance has always been an efficient tool in facilitating production and increasing investment through the world. Meanwhile, lack of investment has been a constant problem in the agricultural sector, as one of the most vulnerable economic sectors. Hence, insurance, as an effective tool for securing ...
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Insurance has always been an efficient tool in facilitating production and increasing investment through the world. Meanwhile, lack of investment has been a constant problem in the agricultural sector, as one of the most vulnerable economic sectors. Hence, insurance, as an effective tool for securing the return on investment, is likely to solve this problem. The current research is aimed at identifying and analyzing the role of insurance in risk management of modern agribusinesses. In order to fulfil the research objective, a mixed method research was designed and qualitative and quantitative tools were developed. In the qualitative part, the research population includes the experts of agriculture and investment in new businesses, while the population of the quantitative part is composed of greenhouse owners in Tehran province. 9 interviews were carried out in the qualitative part and data were analyzed through open and axial coding. In addition, 137 questionnaires were investigated in the quantitative part. Quantitative data were analyzed by structural equation modelling method. The results demonstrate that various types of risk, including production, market, and environmental risks have a negative effect on the insurance rate, In other words, insurance coverage decreases when risk increases, which is a rational result. Moreover, insurance has a positive effect on investment promotion and can offset the negative effect of risk and lead to an increase in investment and hence, establishment of new businesses in this field.
Mohammad Reza Karimi; Mohammad Reza Abdoli; Mehdi Eskandari
Volume 4, Issue 3 , March 2017, , Pages 252-269
Abstract
Capital structure discusses the composition of company financing sources including short-term debts, bonds, long-term debt, preferred stock, and common stock. Some firms define no predetermined plan for capital structure; rather, the capital structure is determined respecting to financial decisions taken ...
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Capital structure discusses the composition of company financing sources including short-term debts, bonds, long-term debt, preferred stock, and common stock. Some firms define no predetermined plan for capital structure; rather, the capital structure is determined respecting to financial decisions taken by financial management lacking any specific plan. Despite these firms may succeed in short-term, finally they face major problems for required financing activities. The main objective of the present research is to study the relationship between ownership structure and debt cost focusing on the role of financial crisis in companies listed in Tehran Stock Exchange within 2011-2015 (a five-year period). The results show that there is no significant relationship between the type of ownership and debt cost; in addition, financial crisis may not mediate the relationship between ownership and debt cost. On the other hand, the results also indicate that there is no significant relationship between the proportion of institutional owners and debt cost; further, financial crisis shows no mediating role.
