درخت حوزه‌های تخصصی

The most important tool for promoting the bank’s stability and health is the establishment of a standard corporate governance structure for managing the bank's business. Redesigning the relationships between bank management, shareholders and the rest of the bank’s stockholder, including the objectives, the risk and audit indices, and internal control of the bank, is recognized as the foundation of corporate governance. Good corporate governance in a bank increases productivity reduces financial risk and enhances systemic sustainability. Bad corporate governance increases the likelihood of a bank's bankruptcy and creates risks that are likely to contagion the entire banking network. In this paper, considering the importance of the corporate governance in the banking network, and issuing Central Bank circular in 2016, we will review corporate governance requirements, as well as quantify its effective indicators. To determine the corporate governance structure, we have introduced and quantified several important indicators about the board structure, internal control, and auditing of the banks. The period for the analysis of corporate governance in the banking network by indicators is 2011 to 2017. This information is extracted from financial statements or through the official website of the bank network. The results confirm that good corporate governance affects financial statement and precautionary ratios in banks.

This study aims at investigating the factors effective on poverty as one of the notable socioeconomic problems in Iran. To overcome the limitations of the prior research, the present study makes use of a multilevel model so as to simultaneously analyze the individual-level (personal characteristics) and macro-level (economic and institutional characteristics) factors. The provincial household budget data are obtained from Statistical Center of Iran and regional-national accounts of 2014 are used to explore the individual and institutional factors that might influence the poverty status of a family. Comparing the individual and institutional effects within the analytical process revealed that the model can empirically make it clear which of the two levels has the highest effects on poverty likelihoods in poor families. The study results indicate that none of the institutional and macro-level variables affects the poverty occurrence or eradication likelihoods and, in the meantime, the majority of the individual level variables, including the number of family members, employment status, age and education level of the family head are found strongly and significantly associated with poverty occurrence likelihood in a household.

The new paradigm in monetary policymaking gives accent to central banks‘ Independence. It is widely accepted that in modern monetary policymaking, central banks have three key goals: price stability, output stability and financial stability. Recent studies on central bank independence mainly investigate the effects of central bank independence on economic stability. But the effectiveness of central bank independence on financial stability after 2008 financial crises is controversial .This paper investigates the impacts of central banks’ independence On stock market volatility as a measure of financial stability. By using panel data for 53 selected countries for the 2004-2012 period, the results implies a positive relationship between central bank independence and stock market volatility.The findings is consistent with central bank credibility paradox.

Though financial services outsourcing has been increasing during the last decades, most outsourcing projects have failed due to qualitative criteria used in decision-making as well as being unaware of differences in environmental circumstances. This study aims at designing a model of deciding on outsourcing in state banks. The data of this applied, developmental research was collected, using descriptive-survey method and two instruments, namely, interview and quantitative were used in qualitative and quantitative sections, respectively. The sample of the study comprises of banking experts working in six state banks and the Central Bank of Iran. The initial model was derived, based on an analysis of the aspects of variables as well as the indices obtained from the theoretical principles and previous studies. The final research model, which consists of 6 factors and 22 subfactors was developed, using the Fuzzy Delphi Method and in triple consultation with 20 banking experts. The criteria were weighted, and the relationship between the criteria was examined, using F-DEMATEL method and ANP. The results of the study indicate that the following are the most significant criteria driving the decisions made by state banks on activities outsourcing: reliance on service providers, cost, the rapid delivery of services by the contractors, gaining competitive advantage, the existence of multiple contractors, improved control and overseeing.

Regarding the contingency theory, the purpose of this research is to identify factors affecting the development of accounting and financial [management] procedures (AFP) for joint operating agreements in Iran’s oil and gas industry. To this end, at first, some partial factors were identified through a deep study of theoretical foundations. Subsequently, in order to identify environmental factors, a semi-structured interview was conducted with accounting and finance experts in oil and gas exploration and production companies whose competences were approved by the Ministry of Petroleum. Using the theoretical framework and the interview results, a questionnaire was set up and distributed in a wider range in order to add potentials and eliminate, modify, and finally rank the raised factors. The results showed that changes in laws and regulations, use of services in Iran’s oil and gas industry, changes in business practices, information technologies, the structure of the principal contract,  and conflicts among operational parties are the most important factors that should be taken into account in the formulation and development of AFP’s for these contracts in Iran’s oil and gas industry, and, in this regard, some suggestions are provided.  

The purpose of this study is to evaluate the financial performance of provincial gas distribution companies as affiliates for National Iranian Gas Company. To this end, we identified financial performance indicators in accordance with the requirements of NIGC through a review of theoretical foundations and interviews with a number of financial and planning experts and then prioritized using the Analytical Hierarchy Process method. These indicators lied in four groups of liquidity, capital structure, profitability and activity criteria, respectively. Then, the weighted indicators were analyzed using TOPSIS technique in Expert-Choice software and the final ranking of the companies was provided. The results showed that based on the identified criteria, provincial gas companies of Hormozgan, Yazd, Markazi, and Kermanshah had a favorable financial performance and Ilam, Mazandaran, Chaharmahal and Bakhtiari and Zanjan provincial gas companies had a weak financial performance with respect to other companies in three years under review and some suggestions have been made in this regard.

Knowledge Management Pattern for Project -based organizations using Grounded Theory (case study: Energy Industry) One of the most crucial strategic challenges of organizations for achieving success and competitive advantage is related to knowledge management (KM) activities .Project based organizations(PBO) of Energy Industry is responsible for producing , retaining and using huge amount of knowledge . In order to manage it effectively , it is necessary to use a customized KM pattern of which is fit into specific factors of the PBOs. The main objective of this paper is to present a customized knowledge management pattern considering PBO charachteristics of the under investigated Engery Industry by using Grounded Theory (GT). Needed information is gathered by semi-structured interview with experts and reviewing recent papers.By using open ,axial and selective coding,components of final model and their relations are found. Results showed nineteen main concept and five secondary concepts which are formed in “reasonal situations”,”intervention situations”,”strategies”, “central components” and “effects

Overconfident managers, who tend to overestimate their capabilities, underestimate the possibility and impact of side effects in projects. The purpose of this study is to review the effect of managerial overconfidence on research and development expenditures and the moderating effect of firm value and liquidity on this relationship. For this purpose 51 companies were chosen from oil/gas, and petrochemical Companies listed on the Tehran Stock Exchange over the period 2012-2017. This research, within three basic hypotheses, is analyzed by Eviews software and shows that managerial overconfidence has positive effect on research and development. Company liquidity has direct effect on relationship between managerial overconfidence and R&D, but firm value has no meaningful effect on the relationship between managerial overconfidence and R&D. <strong>Keywords</strong>: managerial overconfidence, R&D, liquidity, firm value

Today for installations management in equipment-based industries, such as oil and gas industry, the physical asset management development based on the ISO-55000 requirements is generally the most common issue in the world and particularly in Iran. Since this standard only expresses the requirements, many physical asset management excellence models have been designed by researchers or research institutes around the world to develop and strengthen physical asset management. Therefore, due to the diversity of models, organizations face problems of choosing a suitable model. Based on this issue, the main purpose and innovation of this work is evaluating and prioritizing popular and sometimes reference physical asset management excellence models according to 6 critical criteria based on DEMATEL and ANP techniques. Cost, risk, performance, sustainability, simplicity, and knowledge were identified as the critical criteria. First, 4 criteria were taken from the ISO-55000, and 2 critical criteria were then identified through interviewing oil and gas experts. The approach of this research is quantitative, and the method of data collection is descriptive-survey. Uptime, Institute of Asset Management (IAM), life cycle engineering (LCE), and asset integrity management (AIM) models are the main popular and/or reference physical asset management excellence models in the world. The finding shows that the IAM, LCE, AIM, and uptime models are respectively prioritized based on these critical criteria. <strong>Keywords:</strong> Physical Asset Management Excellence Model, ISO-55000 Standard Series, DMATEL, ANP