مطالب

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.

INTRODUCTION: Iran, a country characterized by diverse geographical and climatic conditions, is constantly exposed to various natural and manmade disasters. Also, Iranian Red Crescent Society (IRCS), as one of the most critical relief organizations, plays a pivotal role in rescue and relief operations. Accordingly, this study attempted to identify the challenges associated with the implementation of disaster management policies in the rescue and relief operations of the IRCS. METHODS: In this mixed method research, qualitative data were collected through field research, with 12 experts and managers from IRCS, selected through non-random purposive sampling using semi-structured interviews following the theoretical saturation and was analyzed with MAXQDA-2022 software; in the quantitative phase, a total of 365 managers and experts were selected across the country using a multi-stage cluster sampling. Then, a 36-item researcher-made questionnaire was developed using a five-point Likert scale and descriptive and inferential statistical methods were employed using SmartPLS software. FINDINGS: The findings indicate that the implementation of disaster management policies in the rescue and relief operations of the IRCS faces numerous challenges. The qualitative analysis identified 8 global themes, 19 organizing themes, and 36 basic themes. In the quantitative phase, the following dimensions were found to have significant positive effects on the implementation of disaster management policies: resources and equipment (0.561), policy (0.868), empowerment and skills (0.921), decision-making (0.859), organizational structure (0.912), information and communication (0.637), public participation (0.610) and economic, political, and social conditions (0.573). among these, human resource empowerment (0.921) and organizational structure (β = 0.912) exerted the greatest influence on the efficiency of relief operations. CONCLUSION: According to the results, lack of adequate resources and organizational structure, shortage of up-to-date equipment, deficiencies in workforce skills, and poor inter-organizational coordination are key challenges in implementing disaster management policies in rescue and relief operations. Furthermore, enhancing human resource management, improving training and empowerment programs for relief teams, devising transparent and actionable policies, and increasing public and NGO participation can significantly enhance the effectiveness of relief operations. The proper implementation of policies in rescue and relief operations can substantially improve the efficiency of the IRCS in the face of disasters and in addition to reducing human casualties and resource wastage, can also direct society towards sustainable development.