درخت حوزه‌های تخصصی

Today, numerous studies have investigated the role and effects of intangible assets on companies' performance. The existence of extensive literature regarding the use of intangible assets as a competitive advantage, in addition to the importance of performance dimensions affected by these assets, is the focus of the attention of various researchers. Regarding examining the performance dimensions of banks, the CAMEL model can be a suitable basis for evaluating the effects of intellectual capital. Although there are many models for calculating intellectual capital, the added value of the intellectual coefficient is still one of the most common methods. Therefore, in the current research, the effects of intellectual capital (based on the calculation model of the coefficient of added value of intellectual capital) on the performance of banks (based on the CAMEL model) have been investigated. Also, the shape of the function (linear or nonlinear) has been investigated in this research. The results show that the value added of the intellectual capital coefficient in the ninth quantile has a significant relationship with the variable of capital adequacy. The form of the relationship is nonlinear and inverted U. This variable affects the quality of assets in the seventh to ninth quantiles, management in the eighth and ninth quantiles, income in the first and second and sixth to ninth quantiles, and liquidity in the first to fourth quantiles. The shape of the function is U, inverse U, and inverse U, respectively.

The COVID-19 pandemic has revealed significant vulnerabilities in production and consumption systems. Its economic and social consequences have underscored the urgent need for more sustainable approaches to food production and consumption. Since young consumers are often described as innovators and environmentalists, the present research aims to identify the influence of consumption ethics, knowledge, and understanding among young people on their responsible behavior toward food waste in the environment. The statistical population consists of young people aged 18 to 35 in Tehran. The sample size was calculated using Cochran's formula, resulting in 400 participants, and a multi-stage cluster sampling method was employed. The results of hypothesis testing show a positive role for awareness of food waste in encouraging responsible behavior among young people, as well as in shaping their food waste ethics. Additionally, the impact of the COVID-19 crisis on food purchasing by young people has a positive influence on their responsible behavior and their understanding of the environmental impact of food waste. The findings indicate that the COVID-19 pandemic has led more people to adopt food waste reduction behaviors, and that awareness of the ethics and environmental consequences of food waste has increased among young people.