درخت حوزه‌های تخصصی

تحقیق حاضر به بررسی رابطه بین بررسی اثر نگهداری وجوه نقد برکیفیت سود دارای روابط سیاسی شرکت های پذیرفته شده در بورس اوراق بهادارتهران می پردازد. فرضیه سیاسی بیان می دارد شرکت هایی که مورد موشکافی بیش تری قرار دارند هزینه های به نسبت بیشتری را در مقایسه با سایر شرکت ها متحم ل م ی ش وند و بن ابراین برای گریز از این هزینه ها تمایل بیشتری به دست کاری سود دارن د. تحقیق حاضر از نوع توصیفی-کاربردی است که با استفاده از داده های مقطعی اطلاعات مربوط به 120 شرکت پذیرفته شده دربورس اوراق بهادار تهران از سال (1401- 1395) مورد تحلیل و بررسی قرار داده است.آزمون فرضیه ها حاکی از آن است که بین سطح نگهداشت وجه نقد، جریان نقدی عملیاتی سال قبل شرکت ها، سال جاری وسال آتی و کیفیت سود شرکت های دارای روابط سیاسی رابطه معناداری وجود دارد.

The purpose of this applied and qualitative research is to identify the necessary infrastructure for creating Organizational Human Resources Sprightliness in the university environment. Data collection has been done using the method of targeted observation, semi-structured interviews, and the review of documents related to the strategic and operational plans of universities. Based on the Kleizeri methodology, In the selective coding, obstacles of human resources Sprightliness management from the perspective of university members were identified including: weakness in talent management and substitution, structural inadequacies, neglect of the cultivation of positive psychological capacities in members, lack of support for members' organizational and family responsibilities, and abandonment of scientific-executive abilities of members in a competitive environment. Responding to the environmental needs of the university, honoring the stakeholders, dynamic knowledge, communication, skill of members of the academic members, and the flourishing of educational-research activities were drivers of human resources Sprightliness management. By calculating Cohen's kappa, the average coefficient of experts' agreement with each other about codes and research findings was 0.66, which is an acceptable proportion of their agreement. The coefficiency of agreement between experts and researcher was 79%, which was calculated by rounding the same 80%, which means that five experts had good agreement with each other regarding the coding of the data for this research, which indicates the excellent status of these identified concepts.