درخت حوزه‌های تخصصی

مدیران همواره در تلاشند که در راستای اهداف خاصی که دنبال می کنند، مبلغ سود گزارش شده را دستکاری نمایند. مسئله اصلی در رابطه با این مطلب، این است که چرا مدیران به دنبال دستکاری سود هستند، چگونه سود را مدیریت می کنند و پیامد های این گونه رفتار چیست ؟ رفتار نامتقارن هزینه ها باعث می شود که مدیران شرکت ها در مواقع لزوم برای کاهش ضرر و زیان هایشان دست به مدیریت سود بزنند که با این کار از رفتار نامتقارن هزینه جلوگیری می شود . مدیران یک شرکت اغلب مسائلی نظیر برنامه ریزی و کنترل در شرکت های تجاری روبرو هستند. در مرحله برنامه ریزی مدیران به اطلاعات مربوط به گرایش هزینه ها جهت پیش بینی هزینه های آتی نیاز دارند. هدف از انجام این مطالعه بررسی تأثیر توانایی مدیران بر رابطه بین مدیریت سود و چسبندگی هزینه می باشد. بدین منظور اطلاعات مربوط به 137 شرکت پذیرفته شده در بورس تهران در بازه زمانی 1396-1400 جمع آوری گردید. پس از انجام آزمون های آماری و انتخاب روش اثرات ثابت مدل به علت وجود مشکل ناهمسانی واریانس با روش GLS برآورد گردید. نتایج نشان می دهند که مدیریت سود رابطه مثبت و معناداری با چسبندگی هزینه داشته و توانایی مدیریت این ارتباط را تضعیف می کند.

INTRODUCTION: Lack of a comprehensive classification of crisis and emergency management in Helal houses has caused many losses in the Red Crescent Society of Iran. Therefore, the root of these problems can be identified and investigated with a thorough investigation. METHODS: This applied research was conducted using a hybrid design. In this research, field and library methods were used. The data were collected by using questionnaire and conducting in-depth interviews with managers, specialists, and experts of the country's crisis management organization and professionals until theoretical saturation. In the first stage, 24 interviews were conducted and we reached theoretical saturation in the 20th interview. In the second stage, relying on inferential statistics methods, 422 questionnaires were distributed. The statistical population of the research is the Red Crescent Society of Iran and its time domain is the second half of 2022. FINDINGS: After performing the three stages of open, central, and selective coding, the final research model was obtained in which, 6 general categories, 15 subcategories, and 49 main concepts are mentioned. CONCLUSION: The results demonstrated that the categories of human resources, organizational communication, and government policies are among the effective factors on crisis management in Helal houses in the Iranian Red Crescent Society in the critical condition of Covid-19 and the consequences of these categories have a significant impact. There are other problems and crises in the formation.

INTRODUCTION: Identifying and classifying hospital suppliers and choosing the right hospital supplier are based on some criteria, such as price, quality, timely product delivery, and after-sales service. METHODS: The research method was to select a suitable supplier through multi-criteria decision-making methods, including fuzzy TOPSIS and fuzzy Delphi. This research analyzed the selection criteria of hospital suppliers using fuzzy TOPSIS and fuzzy Delphi methods. The weight of the selected criteria and their importance were determined by holding interviews with hospital experts. In the next stage, the suppliers were evaluated, and finally, they were ranked using the TOPSIS fuzzy method. FINDINGS: In this research, the criteria for selecting suppliers were based on the criteria determined by Dickson. According to the fuzzy Delphi method, 7 criteria of product quality, timely delivery, final product price, after-sales service, technical ability, product position among competitors, and easy-to-use product were selected for supplier evaluation. CONCLUSION: The selection of a reliable supplier is becoming increasingly crucial given the critical role played by the healthcare sector, which includes hospitals and the Red Crescent as its constituents, the expanding development of technology, and the growing variety of medical equipment. According to the results obtained by the fuzzy Delphi method, the criterion of product quality with a score of 0.88 was chosen as the most important criterion, while the ease-to-use product index with a score of 0.7 was chosen as the least important criterion. The selection and evaluation of suppliers were accomplished through several different quantitative and qualitative indicators, such as cost, quality, timely delivery, and after-sales service. As a result, companies must choose key indicators and suitable suppliers because the right supplier leads to a reduction in purchase costs, as well as an increase in the quality of the products and ultimately the success of the organization in reaching its goals.