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مدیریت

حوزه‌های تخصصی
ادبیات اقتصاد تاریخ تربیت بدنی جغرافیا حقوق روانشناسی زبان شناسی علم اطلاعات و دانش‌شناسی علوم اجتماعی علوم اسلامی علوم انسانی علوم تربیتی علوم سیاسی فلسفه و منطق مدیریت مطالعات زنان هنر و معماری
اخبار مدیریت تئوری های مدیریت گروههای ویژه مدیریت آموزشی مدیریت استراتژیک مدیریت بازرگانی مدیریت دانش و IT مدیریت دولتی مدیریت سازمانی و منابع انسانی مدیریت صنعتی مدیریت مالی – حسابداری نقد و بررسی کتاب
ترتیب بر اساس: جدیدترینپربازدیدترین
فیلترهای جستجو: فیلتری انتخاب نشده است.
نمایش ۴۱ تا ۶۰ مورد از کل ۵۸٬۸۵۴ مورد.
۴۱.

Industry 4.0-enabled Customer-Centric Supply Chain Processes in Creative Industries: A Meta-Synthesis Framework(مقاله علمی وزارت علوم)

نویسنده:
منبع: Industrial Management Journal, Volume ۱۸, Issue ۱, ۲۰۲۶ 214 - 249

کلیدواژه‌ها: Industry 4.0 customer-centric supply chain Creative Industries digital technologies Meta-Synthesis

حوزه‌های تخصصی:
تعداد بازدید : ۱۳ تعداد دانلود : ۱۲
Objective : This study addresses the critical gap in understanding how Industry 4.0 technologies—Artificial Intelligence (AI), Internet of Things (IoT), blockchain, and Extended Reality (XR)—synergistically transform customer-centric supply chains in creative industries (e.g., music, fashion, film). It moves beyond fragmented analysis to develop a unified framework for customer-integrated value delivery. Methodology: A systematic meta-synthesis was conducted following established seven-stage protocols. A targeted search across Scopus and Web of Science (2016–2025) identified relevant literature. After stringent screening and quality appraisal (the Critical Appraisal Skills Programme (CASP) checklist), 59 high-quality publications were analyzed through iterative coding and thematic analysis. Results : The analysis produced a novel framework of five interdependent components: (1) Customer-Integrated Value Creation (e.g., AI co-design), (2) Omnichannel & Immersive Fulfillment (e.g., XR commerce), (3) Dynamic Value Capture Models (e.g., fan-driven financing), (4) Algorithmic & Gamified Community Engagement , and (5) Networked Co-Creation Ecosystems . The framework demonstrates how AI, IoT, blockchain, and XR interconnect to transform linear supply chains into agile, experiential, community-integrated value networks. Conclusion : This study presents the first synthesized framework for Industry 4.0-enabled, customer-centric supply chains in creative industries. It bridges technology, culture, and operations management, offering researchers a structured model for future inquiry and providing practitioners with a strategic roadmap for building responsive, community-driven operations. The research fills a significant literature gap and offers a blueprint for competitive advantage in the digital creative economy.
۴۲.

Analyzing the Elderly Healthcare Ecosystem: A Hybrid Stakeholder Salience and Fuzzy Cognitive Mapping Approach(مقاله علمی وزارت علوم)

نویسنده:
منبع: Industrial Management Journal, Volume ۱۸, Issue ۱, ۲۰۲۶ 250 - 278

کلیدواژه‌ها: Ecosystem Elderly Healthcare Fuzzy Cognitive Map stakeholder classification model

حوزه‌های تخصصی:
تعداد بازدید : ۱۰ تعداد دانلود : ۱۵
Objective : The global increase in the elderly population has heightened the need for coordinated, tailored healthcare services that address the complex needs of older adults. This study aims to conceptualize the elderly healthcare ecosystem by identifying its key actors, classifying their roles, and examining the nature of their interactions. Methodology: A multi-stage methodological approach was employed. First, an extensive literature review—focusing on healthcare ecosystems and ageing studies—was conducted to develop an initial analytical framework. Based on this, ecosystem actors were identified and categorized using Mitchell et al.’s Stakeholder Salience Model. An expert panel was then consulted to validate actor attributes and refine classifications. To analyze interdependencies and determine influential actors, a Fuzzy Cognitive Map was constructed, enabling the assessment of causal relationships and the dynamic positioning of stakeholders within the ecosystem. Results : The analysis identified seven groups of actors within the healthcare ecosystem. FCM findings reveal that the elderly, families, and medical centers are the most influential actors. At the same time, the Ministry of Health and Medical Education, insurance and pension funds, and the Ministry of Cooperatives, Labor, and Social Welfare emerge as the most influential and central stakeholders in advancing ecosystem objectives. Conclusion : The study demonstrates that the elderly healthcare ecosystem is inherently dynamic, and stakeholder classifications should not be viewed as static. Attributes such as power, legitimacy, and urgency are fluid and context-dependent. The FCM results further highlight this dynamism by illustrating how shifts in causal relationships can reposition actors across stakeholder categories, underscoring the need for adaptive policymaking.
۴۳.

Critical Analysis and Evaluation of the Textbook "Management of Digital Libraries: A Practical Guide" Based on the Standards and Criteria of University Textbooks(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 308 - 324

کلیدواژه‌ها: Digital Libraries Critical Analysis University textbook

حوزه‌های تخصصی:
تعداد بازدید : ۱۰ تعداد دانلود : ۱۴
Purpose : The purpose of this paper was to critically analyze the textbook "Management of Digital Libraries: A Practical Guide" written by Mitra Samiei (2023) from Chapar Publications and evaluate it based on the standards and criteria of university textbooks. Method : This was an applied research study in terms of purpose and mixed-method in terms of approach, which used critical qualitative analysis and descriptive survey. A checklist was employed for qualitative evaluation of the content and formal structures of the textbook on a 5-point Likert scale. Findings : According to the analysis results, the textbook scored 54/70 (72%) for formal criteria, which was acceptable. In contrast, it scored 40/70 (53.33%) and 47/70 (67.14%) for structural and writing criteria, respectively, which were unacceptable. It scored 66/95 (69.47%, almost 70%) for content criteria. In general, the textbook under criticism can be suitable and practical for students as a work that collects all the materials available in digital libraries by solving the stated problems. Conclusion : Among the factors that can help improve the present work are modifying photo captions, the publisher's innovative cover design, footnotes for jargon, required persons and concepts, citations, glossary and index, and a list of tables and figures. Therefore, the author is recommended to provide practical examples and new instances, employ up-to-date sources, reduce textbook volume, and avoid duplicate content to improve the current work in the next editions. Also, among the strengths of this textbook is a separate chapter dedicated to digital librarianship, organizational structure, human resources in digital libraries, and the author's credibility and expertise.
۴۴.

Hybrid Modeling Approaches for Forecasting the Yield of Iranian Islamic Treasury Bonds(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۱, Issue ۱, Winter ۲۰۲۶ 17 - 34

کلیدواژه‌ها: Yield Estimation Regression Treasury Bonds Multiple linear regression

حوزه‌های تخصصی:
تعداد بازدید : ۳۶ تعداد دانلود : ۹۳
Forecasting financial variables, especially the returns of debt instruments, plays a vital role in economic decision-making and risk management. Although the forecasting literature in financial markets is extensive, few studies have focused on predicting the returns of Islamic Treasury Bonds with unconventional structures. Moreover, despite the importance of these bonds, very limited work has been done using machine learning in the debt market. This study aims to predict the returns of Islamic Treasury Bonds using three models: Multiple Linear Regression (MLR), Multilayer Perceptron Neural Network (MLP), and Radial Basis Function Neural Network (RBF). Monthly data from 2018 to 2023 were collected using Excel and Python. The training and evaluation of the models were carried out in MATLAB. Eleven influential variables were selected based on previous studies and expert opinions. The models' performance was evaluated using Root Mean Square Error (RMSE) and the coefficient of determination (R²). The findings indicate that the Multilayer Perceptron Neural Network model has higher accuracy in predicting the returns of Islamic Treasury Bonds compared to Multiple Linear Regression and Radial Basis Function models. These results suggest that neural network models can serve as more effective tools in financial and economic analyses, significantly enhancing forecasting accuracy.
۴۵.

Finding all Redacts in Financial Information Systems Based on Neighbourhood Rough Set Theory for Finance Data with Decision Makers Point of View(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۱, Issue ۱, Winter ۲۰۲۶ 35 - 60

کلیدواژه‌ها: Neighborhood rough set theory feature selection Financial Information Systems

حوزه‌های تخصصی:
تعداد بازدید : ۴۴ تعداد دانلود : ۳۳
The Neighborhood Rough Set (NRST) method is a valuable approach for selecting a subset of features from a complete dataset, enabling us to preserve the essential information that the entire feature set provides. In financial datasets, which often contain high-dimensional input features, effective feature selection techniques are crucial to identify the features that yield the most predictable results. In this work, we use neighborhood concepts to discover data dependencies and reduce the number of features in a financial dataset based solely on the data itself, without relying on additional information. This process also includes removing extra features. To facilitate a simple algorithm, we use the properties of neighbourhood rough sets to formulate a Binary Integer Linear Programming (BILP) model. Optimal solutions to these problems are obtained using genetic algorithms. Our approach allows for feature reduction from minimum to maximum cardinality. We demonstrate the efficiency of our proposed method compared to other techniques through various tables showing the results on several benchmark datasets characterized by unbalanced class distributions. The financial dataset used in the present study is taken from the UCI Machine Learning Repository.
۴۶.

Community Perceptions of Tourism Development and Its Poverty-Alleviation Potential in Wukari LGA, Taraba State, Nigeria(مقاله علمی وزارت علوم)

نویسنده:
منبع: International journal of Tourism, Culture and Spirituality, Volume ۹, Issue ۱, ۲۰۲۶ 27 - 40

کلیدواژه‌ها: tourism development Poverty Alleviation Wukari Local government

حوزه‌های تخصصی:
تعداد بازدید : ۷ تعداد دانلود : ۲۱
Tourism is widely acknowledged as a potential engine of economic growth and poverty reduction, particularly in developing countries. This research investigates the impact of tourist growth on poverty reduction in Wukari Local Government Area, Taraba State, Nigeria. The study concentrated on its contributions, problems, and ideas for increasing its pro-poor effect. The questionnaire was applied to obtain data from 400 respondents. The data were examined descriptively. The findings show a clear consensus that tourism may greatly help to poverty reduction, with job creation and income generation highlighted as main advantages. However, fundamental constraints such as inadequate infrastructure, poor security, and little government backing impede tourist expansion. Respondents significantly approve policies such as government infrastructure investment, enhanced security measures, entrepreneurial training, awareness campaigns, and community participation in tourist planning. The study indicates that tourism has significant potential for poverty reduction in Wukari LGA, and that focused interventions are required to solve its obstacles for long-term and inclusive growth.
۴۷.

Application of Clustering and Classification Algorithms in Analyzing Customer Behavior in Data-Driven Marketing: A Case Study of Amazon Customers(مقاله علمی وزارت علوم)

نویسنده:
منبع: Journal of System Management, Volume ۱۲, Issue ۱, Winter ۲۰۲۶ 67-89

کلیدواژه‌ها: Data-Driven Marketing Machine Learning Customer clustering K-means Clustering Customer Classification

حوزه‌های تخصصی:
تعداد بازدید : ۳۹ تعداد دانلود : ۳۹
In data-driven marketing, customer behavior analysis plays a crucial role in developing targeted marketing strategies aimed at increasing return on investment, enhancing profitability, and gaining a larger market share. In this study, four clustering methods- including K-means, density-based clustering, principal component analysis, and hierarchical clustering- as well as four classification methods- including Support Vector Machine, XGBoost, Random Forest, and Gradient Boosting- are examined for customer behavior analysis. The data for this study was extracted from the "Amazon Customer Behavior Survey" dataset, which includes 23 features from 602 customers. Initially, the data was preprocessed, and then, using clustering methods, customers were divided into different groups. The performance of these methods was evaluated based on criteria such as the silhouette index, and ultimately, appropriate marketing strategies for each cluster were proposed. Additionally, to examine the possibility of predicting customer membership in the extracted clusters, the aforementioned classification models were implemented and compared. The results indicate that the K-means method performed the best in clustering, while the XGBoost model performed the best in classification. The innovation of this research lies in combining clustering and classification methods to provide targeted marketing strategies and comprehensively comparing these methods on real customer data. This study demonstrates that combining clustering and classification methods can help businesses better understand customer behavior and make more optimal marketing decisions.
۴۸.

Corporate Risk-Taking and Cash Holdings Adjustment Speed: The Moderating Role of CEO Tenure(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۱, Issue ۱, Winter ۲۰۲۶ 103 - 118

کلیدواژه‌ها: Corporate Risk-Taking adjustment speed CEO tenure Generalized Method of Moments

حوزه‌های تخصصی:
تعداد بازدید : ۴۴ تعداد دانلود : ۳۹
The motivations driving cash holdings have a profound influence on corporate decision-making and performance. Exploring the dynamics between risk-taking behaviour, cash reserves, and their adjustment pace provides valuable insights into effective financial resource management. This study examines the impact of corporate risk-taking on the adjustment speed of cash holdings, with a focus on the moderating effect of CEO tenure. A sample of 151 firms listed on the Tehran Stock Exchange from 2011 to 2023 (1,963 firm-year observations) was analysed using multiple regression and the Generalized Method of Moments (GMM) estimator. Results indicate that the adjustment speed of cash holdings is 49.5%. A significant negative relationship exists between corporate risk-taking and the speed of cash holdings adjustment, suggesting that elevated risk-taking decelerates the alignment of cash reserves with optimal levels. Moreover, the findings highlight the moderating role of CEO tenure in the relationship between corporate risk-taking and the speed of cash holdings adjustment; in other words, in firms with longer-tenured CEOs, the negative association between corporate risk-taking and cash holdings adjustment speed is weaker than in firms with shorter-tenured CEOs. These findings suggest that risk-taking hinders swift cash adjustment, necessitating a precise determination of optimal cash levels to prevent liquidity shortages in high-risk scenarios. Additionally, the experience of long-tenured CEOs appears to facilitate better liquidity management, aligning corporate interests with strategic financial goals.
۴۹.

Providing a Product-oriented Culinary Tourist Behavior Model Based on Saffron (case study: Qaenat region)(مقاله علمی وزارت علوم)

نویسنده:
منبع: International journal of Tourism, Culture and Spirituality, Volume ۹, Issue ۱, ۲۰۲۶ 231 - 262

کلیدواژه‌ها: Product-oriented Culinary Tourism Tourist motivation destination image Perceived service quality Qaenat Region Saffron

حوزه‌های تخصصی:
تعداد بازدید : ۱۳
Postmodern tourism is gradually shifting away from mass tourism toward more personalized, experience-based, and interest-driven forms of travel. In response to this trend, many destinations are increasingly emphasizing local cuisine and developing culinary tourism as one of the most dynamic and creative sectors of the tourism industry. However, the successful development of culinary tourism is not possible without a clear understanding of culinary tourists’ behavior. Accordingly, the aim of this study is to explain the behavior of product-oriented culinary tourists, the most specialized segment of culinary tourism, by developing a behavioral model using a mixed-method approach. In the qualitative phase, a meta-synthesis method was applied, while the quantitative phase employed structural equation modeling (SEM) using SmartPLS 4 to identify key dimensions, components, and indicators, as well as to examine the relationships among them. The sample size was determined using the Cochran formula and consisted of 285 participants, who were randomly selected from saffron culinary tourists visiting the Qaenat region. The findings indicate that tourists’ motivation, destination image, and perceived service quality have direct effects on satisfaction and indirect effects on behavioral intentions. Notably, perceived service quality also shows a direct and significant influence on behavioral intentions. Furthermore, the results highlight several key destination characteristics that strongly influence the quality of culinary tourism tours. These include cultural and culinary involvement, accommodation quality, farm-based experiences, food and beverage quality, reliable service delivery, a sense of safety and tranquillity, effective tour organization, and the quality of tour guide services .
۵۰.

Gamification Really Works Out! An Experiment among Adolescents Reading Gamified Electronic Books(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 54 - 79

کلیدواژه‌ها: Gamification Extracurricular Reading Adolescent Reading Gamified Reading Gamified Books

حوزه‌های تخصصی:
تعداد بازدید : ۱۰ تعداد دانلود : ۲۱
Purpose : The current study examined the effectiveness of gamified reading of electronic books among adolescents in school libraries. Method : A randomized sample of students aged 11 to 12 years including two control and experimental groups from four schools participated in this study. According to the Mechanics, Dynamics, and Emotions (MDE) framework, six gamification elements were implemented as group challenges. The experiences were then evaluated based on a quasi-experimental design with a post-test via the GAMEX scale. Findings : Multiple independent t-tests using SPSS 26.0 showed that the gamified experience and its relevant subscales including enjoyment, absorption, creative thinking, activation, absence of negative affect, and dominance differed significantly between the two groups. Therefore, the results revealed that implementing gamification in the reading experience within a gamified environment is highly effective and will influence adolescents' interest, motivation and ability to read in library contexts, which can be of interest to experts and policymakers in education and computer science. Conclusion : Various game mechanisms can be integrated into the educational context or platforms like electronic books to make learning interesting and motivating to the students.
۵۱.

A Two-Stage DEA–PROMETHEE II Framework for Fully Ranking Global Retail Firms in a Competitive Environment(مقاله علمی وزارت علوم)

نویسنده:
منبع: Industrial Management Journal, Volume ۱۸, Issue ۱, ۲۰۲۶ 1 - 21

کلیدواژه‌ها: Data Envelopment Analysis Multi-Criteria Decision Making Promethee II method retail companies

حوزه‌های تخصصی:
تعداد بازدید : ۱۳ تعداد دانلود : ۱۴
Objective : In the competitive global retail industry, achieving sustainable competitive advantage is a key factor for long-term success. This advantage arises when companies effectively utilize their unique resources and capabilities to outperform competitors. Operational efficiency and financial performance are critical for evaluating competitiveness and investment attractiveness. Data Envelopment Analysis (DEA) is a standard method for measuring efficiency, but classical DEA cannot fully rank efficient units. Integrating DEA with multi-criteria decision-making (MCDM) methods addresses this limitation, considering investor-relevant financial ratios. This study proposes a two-stage approach to evaluate and rank retail companies comprehensively.  Methodology: In the first stage, an input-oriented CCR model of DEA is applied, with assets, operating expenses, and the number of employees as inputs, and total revenue and net profit as outputs, to assess relative efficiency. In the second stage, financial indicators—asset turnover, dividend yield, return on equity (ROE), return on assets (ROA), and return on investment (ROI)—alongside DEA efficiency scores are evaluated using the PROMETHEE II method to generate a complete preference-based ranking of retailers. Results : DEA in the first stage provides relative efficiency insights but cannot rank efficient units. Employing PROMETHEE II in the second stage, and considering financial ratios, overcomes this limitation and produces a comprehensive ranking. Validation against DEA, hybrid DEA–PROMETHEE II, and hybrid DEA–AHP rankings demonstrates a strong alignment of the results with the actual market positions of retailers. Conclusion : The proposed method enables investors to identify high-performing companies and provides retailers with a strategic tool to monitor competitiveness, identify strengths and weaknesses, optimize resource allocation, and achieve a sustainable competitive advantage.
۵۲.

An Advertising Policy Model in Digital Marketing Using Eye Tracking(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 292 - 307

کلیدواژه‌ها: Digital Marketing Advertisement Policy Model eye tracking

حوزه‌های تخصصی:
تعداد بازدید : ۱۶ تعداد دانلود : ۱۷
Purpose : This research aims to develop an advertising policy model in digital marketing based on eye tracking. Method : The research method is qualitative and based on grounded theory. Semi-structured interviews were used to collect information, and data analysis was performed using the Strauss and Corbin method and the paradigm model. Sampling was theoretical sampling using targeted (judgmental) techniques, based on which 15 interviews were conducted with managers and marketing and advertising experts. Findings : The findings of the research show that during the process of open, central and selective coding, the advertising policy model based on the use of eye tracking consists of Causal categories that include Advertising content, Quality of environmental advertising and Promotional features; contextual categories consist of advertising slogans,  billboard elements, analysis of customer eye movements;  intervening categories consist of online advertising,  advertising costs, advertising through media and mass communication; Central categories that consist of environmental advertising status, development of advertising influence, effective advertising on customers' intentions; category of strategies includes advertising message attractions, evaluation of target environmental advertising selection process, advertising based on customers' taste; consequence category includes competitive advantage, currency innovation, Promotion of strategic marketing decisions. Conclusion : The study concludes that the eye tracking-based advertising policy model provides a comprehensive framework for enhancing advertising strategies. The model emphasizes the importance of considering various factors such as advertising content, consumer behavior, and contextual elements in developing effective advertising campaigns. The research highlights the potential of eye tracking in optimizing advertisements and gaining a competitive edge in the market. From a managerial perspective, the model offers actionable insights for marketers to improve customer engagement and increase advertising effectiveness by leveraging eye tracking data. It also suggests that advertisements should be tailored to consumer preferences and the context in which they are viewed. The study advocates for further research in this area to broaden the application of eye tracking technology in other marketing domains and service sectors. From an academic standpoint, this research contributes to the limited body of knowledge regarding environmental advertising and the use of eye tracking in marketing. It provides a foundation for future studies to explore the relationship between visual marketing and consumer behavior, offering insights that could foster innovative advertising strategies in the digital marketing field.
۵۳.

Relief Logistics Network Design for Facility Location and Flow Allocation under Environmental Considerations(مقاله علمی وزارت علوم)

نویسنده:
منبع: Industrial Management Journal, Volume ۱۸, Issue ۱, ۲۰۲۶ 162 - 188

کلیدواژه‌ها: facility location flow allocation disaster mitigation Environmental footprint

حوزه‌های تخصصی:
تعداد بازدید : ۱۸ تعداد دانلود : ۲۱
Objective : This paper develops a single-objective and a bi-objective mixed-integer linear programming model to optimize the post-earthquake relief logistics network involving transfer points, hospitals, and relief centers in Tehran, Iran. The primary aim is to minimize the total time required to transfer injured individuals through the system, while the bi-objective model additionally minimizes penalties for failing to transfer casualties due to capacity shortages.  Methodology: The methodology involves formulating location-allocation models in which demand points, transfer points, hospitals, and relief centers are represented by specific capacity and travel-time parameters. The models are applied to two earthquake scenarios in south-central Tehran: a magnitude-6 event with lower casualties and selective facility activation, and a magnitude-7 event requiring full capacity utilization and a 30% assumed increase in hospital capacity. Results : The model’s effectiveness in optimizing the relief network is demonstrated. For the magnitude-6 scenario, the model selects 10 transfer points, 15 hospitals, and 25 relief centers to minimize total transfer time. For the magnitude-7 scenario, utilizing all available facilities, the model optimally allocates casualties despite severe capacity constraints. Conclusion : The proposed models offer a practical decision-support tool for designing efficient humanitarian supply chains in earthquake-prone urban areas. They underscore the necessity of pre-disaster planning, including establishing transfer points with triage and outpatient capabilities, increasing hospital surge capacity, and ensuring public awareness to direct casualties to designated transfer points.
۵۴.

نشت اطلاعات اختصاصی و شفافیت اطلاعات حسابداری: تأثیر نقش تعدیلگری حمایت از حقوق مالکیت معنوی(مقاله علمی وزارت علوم)

نویسنده:
منبع: بررسی های حسابداری و حسابرسی دوره ۳۳ بهار ۱۴۰۵ شماره ۱ 24 - 51

کلیدواژه‌ها: حفاظت از اطلاعات اختصاصی شفافیت اطلاعات حسابداری حمایت از مالکیت معنوی

حوزه‌های تخصصی:
تعداد بازدید : ۲۱ تعداد دانلود : ۳۵
هدف: شفافیت اطلاعات حسابداری، به عنوان یکی از ارکان اساسی نظام حاکمیت شرکتی، در افزایش اعتماد سرمایه گذاران، بهبود کارایی بازارهای مالی و ارتقای کارکرد نظام اقتصادی نقشی کلیدی دارد. شفافیت در گزارشگری مالی، به معنای ارائه اطلاعات قابل اتکا، جامع، به موقع و فهمیدنی است که امکان ارزیابی دقیق عملکرد و ریسک های واحدهای تجاری را فراهم می کند و زمینه را برای اتخاذ تصمیم های صحیح توسط ذی نفعان مهیا می سازد. در سال های اخیر و همگام با گسترش فعالیت های اقتصادی و پیچیده تر شدن فضای رقابت جهانی، مسئله نشت اطلاعات محرمانه و اختصاصی، به ویژه در حوزه تحقیق وتوسعه، به یکی از چالش های جدی در فرایند گزارشگری مالی بدل شده است. نشت این نوع اطلاعات، می تواند مزیت رقابتی شرکت ها را تضعیف کند، موجب از دست رفتن موقعیت های راهبردی شود و انگیزه مدیران را برای افشای داوطلبانه و شفاف اطلاعات کاهش دهد. در این میان، بررسی اثر نشت اطلاعات تحقیق وتوسعه بر شفافیت حسابداری و تحلیل نقش احتمالی حمایت از مالکیت معنوی در تعدیل این رابطه، ضرورتی علمی و عملی دارد؛ به ویژه در محیط اقتصادی ایران که با محدودیت هایی همچون تحریم های بین المللی، ضعف در سازوکارهای اجرایی و ناکارآمدی نهادی در حمایت از حقوق مالکیت فکری مواجه است. این پژوهش در چارچوب نظریه های هزینه مبادله، نمایندگی و محافظه کاری شرطی اجرا شده است. بر اساس نظریه هزینه مبادله، نشت اطلاعات محرمانه به منزله نوعی هزینه اضافی برای شرکت ها محسوب می شود که می تواند مدیران را به کاهش سطح افشا و شفافیت سوق دهد. همچنین از منظر نظریه نمایندگی، تضاد منافع میان مدیران و سهام داران در شرایط ضعف حاکمیت شرکتی تشدید می شود و این امر کاهش شفافیت اطلاعاتی را محتمل تر می سازد. روش: در این پژوهش از داده های ۱۰۷ شرکت پذیرفته شده در بورس اوراق بهادار تهران، طی سال های ۱۳۹۱ تا ۱۴۰۱ استفاده شد. این شرکت ها بر اساس معیارهای خاصی از جمله ثبات فعالیت در دوره بررسی، انطباق سال مالی با پایان اسفندماه وعدم تعلق به گروه های سرمایه گذاری یا واسطه گری مالی انتخاب شدند. داده های مورد نیاز از صورت های مالی حسابرسی شده و شاخص های مربوط به حمایت از مالکیت معنوی که توسط سازمان جهانی مالکیت فکری منتشر می شود، گردآوری شد. در این پژوهش، شفافیت اطلاعات حسابداری، از طریق ترکیب دو شاخص سود متهورانه و هموارسازی سود سنجیده شد و نشت اطلاعات تحقیق وتوسعه نیز با استفاده از تابع تولید کاب داگلاس اندازه گیری شد. شاخص ژینارته و پارک نیز به منزله معیار حمایت از مالکیت معنوی در نظر گرفته شد و سایر متغیرهای کنترلی همچون بازده دارایی ها، اهرم مالی، نرخ رشد دارایی ها، استقلال هیئت مدیره، اندازه شرکت و تمرکز صنعت لحاظ شدند. تحلیل داده ها با استفاده از رگرسیون خطی و چندمتغیره در نرم افزار ایویوز ۱۱ انجام گرفت. یافته ها: نتایج به روشنی نشان داد که نشت اطلاعات تحقیق وتوسعه، بر شفافیت گزارشگری مالی اثری منفی و معنادار دارد؛ به گونه ای که ضریب برآوردشده، بیانگر کاهش ملموس شفافیت در اثر افزایش نشت اطلاعات است. این یافته هم سو با نتایج پژوهش های بین المللی است که نشان دادند شرکت ها در صورت افزایش خطر انتقال اطلاعات محرمانه به رقبا، به افشای شفاف اطلاعات تمایل کمتری دارند. از سوی دیگر، نقش تعدیل کننده حمایت از مالکیت معنوی در این رابطه تأیید نشد و مشخص شد که حتی با وجود قوانین حمایت از حقوق مالکیت فکری، ضعف نظام اجرایی و نظارتی در ایران مانع تأثیرگذاری این قوانین بر بهبود شفافیت اطلاعاتی می شود. نتیجه گیری: این یافته ها بیانگر آن است که وجود چارچوب های قانونی کافی نیست و کارآمدی و ضمانت اجرای قوانین در کاهش پیامدهای منفی نشت اطلاعات نقشی اساسی دارد. نتایج این پژوهش نشان می دهد که نشت اطلاعات تحقیق وتوسعه، یکی از عوامل تهدیدکننده مهم برای شفافیت اطلاعات حسابداری در شرکت های ایرانی است و در شرایطی که حمایت قانونی از مالکیت معنوی ضعیف و ناکارآمد است، مدیران و سرمایه گذاران هر دو در معرض ریسک کاهش کیفیت اطلاعات مالی قرار می گیرند. بر این اساس، تقویت نهادهای نظارتی، افزایش ضمانت های اجرایی قوانین و ارتقای فرهنگ حاکمیت شرکتی، از مهم ترین اقداماتی است که سیاست گذاران باید مدنظر قرار دهند. از سوی دیگر، مدیران شرکت ها نیز باید با به کارگیری راه کارهای داخلی همچون ایجاد سازوکارهای کنترل داخلی قوی تر و استفاده از ابزارهای نوین حفاظت از داده ها، ریسک نشت اطلاعات محرمانه را کاهش دهند. همچنین پژوهش های آینده می توانند به بررسی ابعاد دیگر نشت اطلاعات اختصاصی در حوزه هایی همچون تولید، بازاریابی و فناوری اطلاعات بپردازند و به نقش سایر متغیرهای نهادی و محیطی را در این رابطه توجه کنند. به طور کلی، این مطالعه با ارائه شواهدی تجربی، نشان داد که نشت اطلاعات تحقیق وتوسعه، نه تنها از جنبه رقابت پذیری شرکت ها، بلکه از دیدگاه کیفیت گزارشگری مالی نیز اهمیت دارد و بی توجهی به آن، می تواند به کاهش اعتماد سرمایه گذاران و تضعیف بازار سرمایه منجر شود.
۵۵.

The Impact of ChatGPT on Higher Education: A Systematic Review(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 146 - 179

کلیدواژه‌ها: Artificial Intelligence ChatGPT advantages disadvantages Higher education

حوزه‌های تخصصی:
تعداد بازدید : ۱۴ تعداد دانلود : ۱۵
Purpose : This study systematically reviews the advantages and disadvantages of using ChatGPT in higher education. Method : This systematic review adheres to PRISMA guidelines. The search was conducted using the terms "ChatGPT" and "chatbot" for the years 2021–2024 in Google Scholar, ResearchGate, Web of Science, and PubMed via Publish or Perish (version 8). A total of 365 records were retrieved, and after screening, 35 relevant studies were included. Findings : The analysis indicate that 66% of the reviewed studies highlighted the benefits of ChatGPT in higher education, including enhancements in cognitive and learning skills, support for research and writing, improvements in language and communication, and automation of certain tasks to increase efficiency. Additionally, advantages such as 24/7 availability, quick responses, topic diversity, privacy, and easy access to past interactions were noted. Among the advantages that received the most attention are optimization of academic training, enhancement of cognitive and learning skills, and assistance in the research and development process. However, 75% of the studies discussed disadvantages, including concerns about plagiarism, ethical issues, negative perceptions, lack of audiovisual communication, absence of human interaction, technical limitations, and restricted multi-dimensional engagement.  Among the most prominent disadvantages are ethical concerns, plagiarism, and lack of uniformity in responses. Conclusion : While ChatGPT offers significant benefits in education, its limitations require careful consideration to ensure responsible and effective use. Specifically, to address these disadvantages, practical measures such as the development of policies and ethical guidelines should be implemented to ensure responsible and optimal use of this technology in education.
۵۶.

The Effect of Social Media Sentiment on Instagram Check-in Activity in the Hospitality Industry: A Case Study of 5-star Hotels in Mashhad(مقاله علمی وزارت علوم)

نویسنده:
منبع: International journal of Tourism, Culture and Spirituality, Volume ۹, Issue ۱, ۲۰۲۶ 217 - 230

کلیدواژه‌ها: Hospitality Industry social media Hotel occupancy five-star hotels religious tourism Mashhad

حوزه‌های تخصصی:
تعداد بازدید : ۸ تعداد دانلود : ۱۰
Social media has become a vital communication channel in various industries, including tourism and hospitality. This study aims to investigate the impact of social media—specifically user-generated content—on the occupancy rates of 5-star hotels in Mashhad, Iran. The research follows a three-stage methodology. First, customer reviews from Instagram fan pages of selected hotels were collected using the Graph API Explorer and analyzed through sentiment analysis to classify them into positive, negative, or neutral categories. Second, hotel occupancy was estimated using the number of weekly check-ins on Instagram as a proxy due to restricted access to official occupancy data. Finally, regression analysis was applied to examine the relationship between the percentage of positive reviews and the number of check-ins. The results reveal a strong positive correlation between favorable customer comments and hotel check-ins for most of the studied hotels, suggesting that social media plays a critical role in influencing consumer decision-making and hotel occupancy. The findings emphasize the strategic importance of leveraging social media platforms for effective marketing and customer engagement in the hospitality industry.
۵۷.

Design and Validation of an Optimal Dynamic Portfolio Management Model Based on Investment Portfolio Simulation in the Tehran Stock Exchange Using Artificial Intelligence and Machine Learning Methods(مقاله علمی وزارت علوم)

نویسنده:
منبع: Advances in Mathematical Finance and Application, Volume ۱۱, Issue ۱, Winter ۲۰۲۶ 61 - 80

کلیدواژه‌ها: Feasible Investment Option Dynamic Approach Forensic-Based Investigation(FBI) Machine Learning Efficiency

حوزه‌های تخصصی:
تعداد بازدید : ۴۹ تعداد دانلود : ۵۶
In this research, first the financial criteria used in capital decision-making were identified and refined, then the most effective criteria were selected based on the deep learning algorithms including: RF, XGBoost, and LightGBM. In this stage, 11 factors were selected from the 35 factors found in previous research. In the next stage, based on the Forensic-Based Investigation algorithm (FBI), feasible investment options were identified and the internal rate of return was calculated over a 5-year period, and 42 companies that had an internal rate of return higher than the risk-free investment were selected as feasible investment options. During the next stage, different random combinations were used as investment portfolios using three methods: equal weight allocation, mean-variance model, and hierarchical risk preference model. Investment weights were determined for each invested share (combination) and investment returns were evaluated using different metrics. Finally, in order to validate the findings, the feasible investment options were divided into two categories of companies active in the financial industry and others, and the superiority of decision-making (higher returns) in a dynamic process was accepted.
۵۸.

Identification of Artificial Intelligence Functions in Digital Libraries Based on the Wright Model(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 80 - 114

کلیدواژه‌ها: Artificial Intelligence Digital Libraries Wright Model information retrieval Information organization

حوزه‌های تخصصی:
تعداد بازدید : ۱۴ تعداد دانلود : ۱۵
Purpose: In the 21st century, digital libraries have emerged in new ways in the professional career of librarians and other library users worldwide. The aim of the present study is to identify the functions of artificial intelligence in digital libraries. Method: This research is a qualitative systematic review. The population of the study includes all quantitative and qualitative research articles on the identification of artificial intelligence functions in digital libraries. Findings: A total of 500 research titles were retrieved through a multi-stage search in internal and external databases. Following a three-stage monitoring process (based on title, abstract, and full-text study), 34 research sources (9 foreign research titles and 25 domestic research titles) in the form of published journals articles and conference papers were identified and analyzed using thematic content analysis. For qualitative evaluation of the studies, 8 questions were posed to the experts, resulting in 1 selective code, 8 central codes and 42 open codes. Conclusion: The results of this research show that artificial intelligence can play an important role in the functioning of digital libraries and providing services to users. The findings demonstrate that AI-based systems are useful in various areas such as reference services, database search, organization, indexing, collection management, information retrieval, convenience and development, planning, and circulation. Moreover, librarians can enhance the quality of their works by employing this technology, which contributes to user satisfaction and the improvement of library services.
۵۹.

Exploring the Role of Waste Storage in Industrial Symbiosis Networks via a Hybrid Simulation Approach: A Case Study of the Food Industry(مقاله علمی وزارت علوم)

نویسنده:
منبع: Industrial Management Journal, Volume ۱۸, Issue ۱, ۲۰۲۶ 84 - 116

کلیدواژه‌ها: Industrial symbiosis network waste storage Agent based modeling discrete event simulation

حوزه‌های تخصصی:
تعداد بازدید : ۸ تعداد دانلود : ۱۵
Objective : This study investigates how waste storage, waste quality, and market dynamicity influence the economic and environmental performance of industrial symbiosis networks in Iran’s food sector.  Methodology: A hybrid simulation approach, combining agent-based modeling and discrete event simulation, is employed to analyze the dynamics of industrial symbiosis networks in the food sector in Iran. This integrated method enables a detailed examination of how waste quality, storage duration, and market dynamicity jointly affect network performance. The model is implemented and simulated using AnyLogic software. Results : The simulation results demonstrate that effective management of waste storage is essential for improving the economic and environmental performance of industrial symbiosis networks in the food sector. Extending the storage duration allows firms to better align waste supply with demand, which is particularly valuable in volatile markets. However, the benefits of longer storage depend on waste quality: for high-quality waste, additional storage costs are offset by higher exchange values, while for low-quality waste, prolonged storage mainly increases costs and reduces profitability. The study also finds that waste storage strategies can substantially buffer the negative effects of market fluctuations. Conclusion : This paper advances circular economy research by presenting an analytical framework that integrates agent-based modeling and discrete event simulation to analyze industrial symbiosis networks. The findings suggest that managing storage duration can improve economic and environmental outcomes, while waste storage strategies help firms mitigate the negative impacts of market volatility. These insights can help managers and policymakers improve waste management in Iran’s food sector.
۶۰.

Investigating the Mediating Role of Startup Sports Business in the Impact of Artificial Intelligence Marketing on Sports Product Marketing Strategies(مقاله علمی وزارت علوم)

نویسنده:
منبع: International Journal of Digital Content Management, Vol. ۷, No. ۱۲, Autumn & Winter ۲۰۲۶ 31 - 53

کلیدواژه‌ها: Artificial Intelligence Marketing Physical education Sport Product Digital Technology

حوزه‌های تخصصی:
تعداد بازدید : ۷ تعداد دانلود : ۱۱
Purpose : The objective of this study is to examine the mediating role of improved performance in sports startups in the impact of AI-driven marketing on sports product marketing strategies. Method: This applied research employed a descriptive-survey design. The study population consisted of physical education professors, sports science students from Mohaghegh Ardabili University, along with sports product sellers and consumers in Ardabil province. Using Cohen’s formula with a test power of 0.80 and an effect size of 0.25, a sample size of 355 participants was determined. Following the removal incomplete responses, 342 questioners were included in the final analyzed. Data collection utilized standardized questionnaires, for which content, divergent validity, and convergent validity were assessed and established. Reliability, measured by Cronbach’s alpha, yielding coefficients of 0.82 for AI marketing, 0.86 for sports product marketing strategies, and 0.78 for sports startups performance. The hypothesis were tested using structural equation modeling (SEM) with SPSS19 and AMOS23 software. Findings : The findings indicated that AI-driven marketing exerts a 0.42 effect on sports product marketing strategies and 0 . 14 effect on the performance improvement of sports startups. Furthermore sports product marketing strategies demonstrated 0.60 effect on enhancing the performance of improvement sports startups. Conclusion : Therefore, leveraging AI in marketing constitutes a key factor for the success and sustainable growth of sports startups.

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