Original Research
Management
Bagher Asgarnezhad Nouri; Simin Hassanzadeh; Somayyeh Saebnia
Abstract
Ecological behavior is defined as actions which contribute towards environmental preservation and/or conservation. Owing to an increasing awareness in environmental crises, consumers are more sensitive towards green products when making their purchasing decisions. The young generation seems to have a ...
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Ecological behavior is defined as actions which contribute towards environmental preservation and/or conservation. Owing to an increasing awareness in environmental crises, consumers are more sensitive towards green products when making their purchasing decisions. The young generation seems to have a different attitude and belief which enables them to reflect on their choice of green products. The aim of this study is to investigating the determinants and outcomes of ecological behaviors of young consumers in Iran. The population of this study consisted of all students of the main universities of Ardabil city in Iran including University of Mohaghegh Ardabili, Islamic Azad University of Ardabil, New Novin Institution of Higher Education and Moghadas Ardabili Institution of Higher Education. According to the unlimited population, the sample size was determined 379 based on the Morgan table, that using non-probability sampling method was selected. Standard questionnaires have been used to measure the research variables. Smart PLS software was used for data analysis. According to the results, environmental knowledge, healthy food and healthy lifestyle have a positive effect on the ecological behaviors of the consumers. Moreover, ecological behaviors of the consumers have a positive effect on green purchase behavior and green purchase intention. This research is one of the few studies that has been conducted on green consumer behavior in developing countries and can provide practical implications for promoting such behaviors in the society.
Original Research
Management
Mohsen Tabadar; Gholamreza Jamali; Hojat Parsa; Moslem Alimohammadloo
Abstract
The producer can warehouse the perishable items and reuse them in the production line by creating an appropriate cooperation relationship and sharing information related to demand and stocks in order to provide the field to save money, reduce the environmental population, and use natural resources less. ...
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The producer can warehouse the perishable items and reuse them in the production line by creating an appropriate cooperation relationship and sharing information related to demand and stocks in order to provide the field to save money, reduce the environmental population, and use natural resources less. Therefore, it is also necessary to use the concept of the supply chain of perishable items in the supply chain. In this study a new approach will be provided to develop the agility of the supply chain to establish an integrated and agile supply chain to create an informational and operational linking bridge between different sections of the supply chain. Hence, a multi-objective mathematical model will be presented considering the maximization of the level of agility, the minimization of the perishing of goods, minimization of the time of distributing goods by systemizing the retail distribution system and since the agile supply chain model is considered as difficult problems, Epsilon- Constraint method and Benders Exact Solution method will be used to develop this research. Benders method is a decomposition algorithm that creates smaller sections of agility in solving the model by decomposing the mathematical model. First, the model is evaluated, and a problem is designed to assess the performance of the proposed model, and it is solved by using GAMS and CPLEX solver. Then the validity of the provided model is analyzed by the approach of the meta-heuristic algorithm Moka.
Original Research
Accounting
Mojtaba Ghanbarzadeh
Abstract
The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative ...
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The term business model (BM) is one of the topics that has recently been addressed in the area of accounting literature and seeks to explore how to improve the information content of financial statements. The present study is a qualitative research, in the first step in order to collect qualitative data, a framework for semi-structured queries with experts was developed after examining the scope of financial reporting literature and business model. Subsequently, 23 well-known academic and executive experts in the field of financial reporting and business were selected through purposeful sampling (snowball). The transcribed interviews were coded in the second phase using inductive thematic analysis. In inductive theme analysis, patterns emerge during the analysis by placing open source or sub-themes together in one main theme. In summary, in the current study out of a total of 350 open source codes and 24 sub-themes, 6 main themes were identified as transparency and narrative, social accountability, users, key drivers, justice and fairness in reporting and presentation and disclosure. All of these are as components of financial reporting based on the concept of business model. Financial reporting and information disclosure are important management tools for effectively transferring information to stakeholders. Reliable and timely financial reporting enables individuals to accurately assess their future prospects. Therefore, by re-engineering the financial statements, six key components of financial reporting, inspired by the business model approach, can be a major step in re-engineering financial statements to improve the information content of financial statements.
Original Research
Economics
Seyed Valiallah Mirhoseyni; Seyed Hossein Izadi; Abas Rahimi
Abstract
One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings. In this regard, the current study has looked at the impact ...
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One of the most significant sources of government funding that has an impact on social and economic trends is tax income. One of the most significant elements impacting macroeconomic variables, particularly tax income, are exchange rate swings. In this regard, the current study has looked at the impact of currency rate changes on tax receipts in the Iranian economy from 1979 to 2018. The World Bank, the Iranian Statistics Center, and the Central Bank of the Islamic Republic of Iran's economic time series databases were used to extract the necessary data. To do this, the actual exchange rate fluctuation was first calculated using the Generalized Autoregressive Conditional Heterogeneity Variance (GARCH) model, and the required relationships were then estimated using the Autoregressive Distributed Lag (ARDL). The study's findings indicated that increased exchange rate swings when a firm is open and have an impact on tax income and put it at risk, which causes a short-term decline in tax revenue.
