درخت حوزه‌های تخصصی

Trying to retain the employees as the main capital of an organization seems highly substantial for the survival of any organizations. There are several influential factors to retain them and prevent them from leaving. One of these factors is favoritism in the organizations. The study examines the effects of favoritism on employee’s intention to leave in government organization with the mediating roles of burnout and alienation. Having reviewed the literature and in light of “Adams' Equity Theory”, the data was collected using a standard questionnaire from a total sample of 379 employees. The data was then analyzed using the Structural Equation Modeling (SEM) technique using AMOS software. The results of this study revealed that favoritism, which was investigated with two variables namely nepotism and cronyism, would have a positive and significant effect on the staff leave. Furthermore, the mediating role of burnout and alienation for the impact of nepotism and cronyism on employee leave was confirmed. This study serves as a reference for favoritism management in Iranian government organization. The study provides several theoretical as well as practical implications.

This article aims to provide a model to explain the role of green human resource management in the resilience economy of small and medium-sized companies. The method of this research is a developmental-applied type of mixed research (qualitative-quantitative), which was used in the qualitative part of the Foundation (emerging) data method to identify components and indicators, and in the quantitative part, the descriptive-survey method was used. The statistical population in the qualitative part included experts (university faculty members) in the fields of human resource management, environment, and economics, after 28 interviews, the research reached theoretical saturation, and in a small part of the Cochran formula, there were 229 employees of the company. Industrial companies of Eshtehard town were selected. In the qualitative section, 13 codes were identified in process factors, 14 codes in prefixes, and 10 codes in suffixes. For the resistance economy, a researcher-made questionnaire with 31 indicators was used. The validity of the questionnaire was confirmed by the CVR method. Cronbach's alpha of the green human resources management questionnaire was equal to 0.761 and the resistance economy questionnaire was equal to 0.870. Two types of internal and external validity were used to validate the model. The results of the analysis of factor loadings of research components showed that there is a positive and significant linear relationship between each dimension of green human resource management. The results of the research model, it showed that among the identified factors, the antecedent dimension with a coefficient of 0.819, process factors with a coefficient of 0.797 and suffixes with a coefficient of 0.713, and finally, the coefficient of the impact of green human resources management on the resistance economy was obtained as 0.914, which shows the impact of 91 A percentage of aspects of green human resource management had resistance on the economy.

Purpose: One of the debates that has received much attention by many researchers in recent years and provided a platform to examine its various fields is customer experience management. Companies can differentiate themselves from competitors, create greater customer loyalty, and provide stronger brand relations via the experiences provided to their customers. The present study is aimed to identify the changes and progress made in customer experience management. Methodology: For this purpose, the papers available in the Web of Science database were analyzed over a period of 24 years (1998 to 2022) using scientometric methods. Findings: The results of the study present a comprehensive review of the field of customer experience management by identifying its basics, provide influential works and intellectual link between the works. It is noteworthy that the present analysis reveals more cited articles, key authors, keywords, intellectual turning points, and emerging research trends in this field. Conclusion: These results help researchers to perceive the boundaries of the researches conducted in customer experience management and gain valuable scientific information through which they can determine the development process of their future studies.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.

The accounting and auditing profession must acquire the necessary skills in ethical judgment, so that it can consider the well-being of all those affected by its performance. Without strong and moral behaviour, the position of this old art and profession is shaken. This issue should be considered more by people who want to enter this field and technology than by companies. The main purpose of this study is to identify and rank the factors affecting accounting and auditing ethics among accountants and auditors. In order to identify the effective factors, while reviewing the studies, a semi-structured interview was conducted using a qualitative method of theme analysis. The experts interviewed were sixteen university professors and activists in the accounting and auditing profession. A review of the literature, research, and interview results reveals nine key themes that categorize the factors influencing corporate accounting and auditing ethics. In this research, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the importance of the factors. The results showed that government and legal, economic, individual, social, cultural, corporate governance, organizational and intelligence factors are involved in accounting and auditing ethics, respectively.

One of the important factors in making a profit through financial markets is a quick and correct response to market events, which is possible only by examining all aspects of the market. Today, to solve this challenge, the use of trading algo-rithms has become inevitable and can be considered as transactions made by computers that these transactions are controlled and reviewed through algorithms. Depending on their type and purpose, these algorithms examine different aspects and, according to the strategies defined for them, make decisions and signal by order registration. These trading methods are growing rapidly in the world, espe-cially in strong and developed financial markets. Proper implementation of algo-rithmic transactions reduces transaction costs and increases the accuracy of inves-tors in their investments. One of the most widely used of these strategies is the trend-following strategy, which is welcomed by many traders. This strategy can be implemented in different ways and through different trading tools. In the pre-sent study, five types of them were examined and implemented on one of the most traded symbols of the Tehran Stock Exchange. The purpose of this study is to implement some of the popular strategies in algorithmic trading along with the introduction of algorithmic trading, its strategies in the Iranian stock market, which includes the study of its advantages and disadvantages. The present study is a cross-sectional retrospective and field survey in terms of applied purpose and in terms of data collection.

Most existing research on pilgrims and religious tourists has focused on their motivation, with limited attention to their actual experiences. This knowledge gap is particularly apparent in the Islamic context, where understanding the experiences of pilgrims and religious tourists is crucial for predicting their future behaviors. This paper aims to identify the key dimensions of pilgrims' and religious tourists' experiences during the Arba'een pilgrimage. To achieve this objective, a thorough review of the relevant literature was conducted, and appropriate questions were developed and refined through consultation with experts in the field. The target population for this study consisted of Iranian pilgrims who participated in the Arba'een pilgrimage. The researchers utilized a convenience sampling method to collect 229 completed questionnaires, which were then analyzed using exploratory factor analysis in SPSS software. Through this analysis, the researchers identified six key dimensions that contributed to the experience of Arba'een pilgrims: spiritual and emotional, cognitive, interactive, pleasant, physical-bodily, and learning. This research suggests that while the primary motivation for pilgrims is a spiritual experience, other types of experiences can also enhance their overall pilgrimage experience. These findings have practical implications for destination managers, as they can use them to design various experiences that cater to the needs and preferences of different types of pilgrims.