محمدحسین رنجبر

As a significant consequence of internal and external characteristics in auditors, independence plays a vital role in promoting professional judgment in auditing. This dimension of individual audit functions has always been considered one of the areas studied in this profession due to its integration with the perceptual and often intangible features of auditors’ behavior. Therefore, this study, understanding the importance of independence functions in the auditing profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing in the petrochemical industry to act on its interpretive ranking. This research is a mixed method due to the nature of data collection. It first uses interviews to identify the characteristics of inertia in the auditing profession and then employs the checklists of the pair scale to determine the interpretive ranking. Accordingly, the grounded theory and the quantitative part are used in the qualitative part, and Delphi analysis and the interpretive ranking process are used. The statistical population in the qualitative section were 12 auditing professionals who, in terms of theoretical knowledge, had the necessary capabilities to develop the concept studied in this study. They were selected through theoretical sampling based on the snowball technique. The statistical population in the quantitative part were 19 auditors with work experience in the petrochemical industry and a level of technical and specialized knowledge; they were selected using homogeneous sampling. The research results in the qualitative part indicate the existence of 3 categories, 8 components, and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative part show that the percentage of influence of the locus of control feature is higher than other inertial features in the audit profession in the petrochemical industry, implying that the auditor’s encirclement on individual control in success and failure can avoid a set of external factors such as chance and lead fate in audit functions. In other words, an auditor with the characteristics of an internal locus of control tries to use his/her ability to express independent behavior in professional comments and judgments, regardless of external reasons

The present study provides a systematic method for assessing the efficiency and soundness of banks. The analysis is based on a set of benchmarks related to the financial performance of banks. In this regard, this research has explored a model for evaluating accepted banks in Tehran Stock Exchange using the data envelopment analysis method. One of the most important applications of this technique is measuring the efficiency of bank branches. In addition, paying special attention to the health of the banking system corresponds to the health of the society’s economics. It is essential to implement precise analysis benchmarks to evaluate banks and other financial institutions due to their importance in the economics. One of these benchmarks is efficiency. In this study, 18 Iranian business banks have been analysed using data envelopment analysis on the basis of financial ratios. Also, their efficiency has been computed using the output-based CCR envelopment model, assuming a constant efficiency-scale ratio. The results suggest that Gardeshgari bank has been selected as the most efficient and healthy bank between 2011 and 2015 on the basis of financial and non-financial criteria, and using the trapezoidal fuzzy number method.

The purpose of this study is evaluate the out-of-home advertising model of consumer products in the food industry of Fars province. The model under test was designed using the grounded theory method through interviews with 20 marketing and advertising experts. Structural equation analysis has been used to analyze the data and according to the proposed model in relation to the effect of latent variables. Data were collected by distributing a questionnaire among the marketing and sales staff of Fars food industry companies. The statistical population of this study includes the employees of the marketing and sales department of Fars food industry companies. Due to the unlimited number of statistical population, a cluster model was used to select the sample. For this purpose, 246 people were selected and evaluated in a targeted manner, but in the end, 227 completed and returned questionnaires were statistically analyzed. According to the results, the two important models of model fit (RMSEA) and (CMIN / DF) and other indicators are in an acceptable range, which can be said that the model has a good fit. Also, the research results showed that Out-Of-Home advertising can It should lead to customer loyalty, credibility, mental engagement, intention to buy and increase sales.

Purpose: The main objective of this study was to provide a model of Internet TV development in Iran using marketing approach. Methodology: The present study was applied-developmental in terms of objective and exploratory sequential mixed in terms of nature. The statistical population was in the qualitative section was composed of professors and specialists of Internet TV, as well as experts and activists in this department. The experts were identified by purposeful and snowball sampling, which according to the adequacy of the data, a total of 25 experts were interviewed. The statistical population in the quantitative section was 384 ordinary and Internet TV audiences in Isfahan. In the qualitative section, the interview was used as a data collection tool and in the quantitative section; a 58-item questionnaire was used. The research method in the qualitative section was thematic analysis and in the quantitative section, the researcher used the structural equation approach and Smart PLS software. Findings: The results showed that the identification of components and elements of a model of Internet TV development and the relationship between these components and elements by marketing approach led to the development and promotion of Internet TV, by providing and facilitating the necessary conditions and facilities will make more audiences interested in using these services, and finally the result of this study is to provide an appropriate model for the development of Internet TV by marketing approach. Conclusion: The results obtained from the structural equations were evidence that all the designed equations in the qualitative section are approved and all components of the model have significant relationships with each other.

The main purposes of this study are identification, modeling and ranking of factors influencing the brand hate.  To do this, mixed approaches of qualitative and quantitative have used. In the qualitative approach, the grounded theory method has considered. Hence, the opinions of 18 sale managers in the field of home appliance, as experts, collected and analyzed. The results of analyzing in 3 steps of grounded theory with MAXQDA software revealed that 14 variables affect the brand hate which are placed in 3 groups of casual condition, external factors and main variables. The results of this section was approved by 10 indicators of Strauss and Corbin. In the next section, for understanding the importance and rank of each variables in brand hate, TOPSIS method has used. The results of this section showed that among main variables, experimental avoidance; among casual condition, marketing and advertisement and among external factors, competition had highest importance.

The aim of this research is designing the Causal Impulse Model to create a positive brand image in the dairy industry. The present research is applicable in terms of purpose, descriptive-exploratory in terms of research type, gauging in terms of collecting the data, quantitative- qualitative in terms of the kind of data, and sectional in terms of time horizons (data gathering time).Communication Method based on asking respondents has been used as the method of this research. Measurement tools in this research are interviews and questionnaires. This research includes interviewing experts and a questionnaire for assessing the views of consumers and experts who are ranked according to the Likert Scale. As this study consists of two stages, it has two statistical populations. The first statistical population includes experts, therefore, the managers of dairy producing companies were selected and we did semi-structured interviews with them. The second statistical population consists of customers of dairy products. To determine the sample size of consumers, the Cochran Formula was used. Finally, 373 questionnaires were analyzed. Also, Structural Equation Method and PLS software were used to study the causal relationship between variables. The results of the test of the model showed that the olfactory and tactile senses have a positive and meaningful effect on the positive image of the brand. The number of T for the olfactory sense on the brand image was 2.704 and for the tactile sense on the positive image of the brand it was 4.668. Also, the Effect Rate or the Path Coefficient were respectively 0.139 and 0.24. There was no meaningful effect for other sensory impulses.