Performance Evaluation

The impact of the management performance evaluation methods on the information quality in accounting will be studied in this paper. The information plays two roles in the market-oriented economies; first, it allows the investors to evaluate the potential opportunities of the investment (prospective role) and, secondly, it enables the investors to monitor how to allocate and use their capital by the establishment of some mechanisms. The statistical sample includes the 112 companies in Tehran Stock Exchange during 2010 to 2013 that are selected by the systematic elimination method. These companies were totally 560 years old. The hypothesis of the linear regression test was used in this study to analyze the data and Eviews software is used for hypothesis test.

One of the most important applications of data envelopment analysis tech-nique is measuring the efficiency of bank branches. Performance measure-ment in the banking industry is important for several groups, including bank managers, customers, investors, and shareholders. The purpose of this study is to examine and design a mixed structure to measure the efficiency of branches of Iranian banks according to their policies. In order to obtain the efficiency of the structure divisions proposed in this study, a slack-based NDEA model was selected to solve its mathematical model. The study sam-ple consists of 31 branches of a large commercial bank in Iran. The ad-vantage of this research to previous studies is that the result will be more realistic considering the inputs and outputs consistent with Iran's banking conditions.

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.

The present study was conducted with the aim of designing a model for evaluating the performance of financial units in petrochemical industry. This exploratory practical study carried out based on the descriptive-analytical method and all data were gathered via two separate processes as interview and literature review. The statistical population included professional and academic experts in the field of human resources (HR) to answer qualitative questions by targeted sampling for experts. According to the experts’ opinion, in order to identify effective factors, the Grounded Theory method and Interpretive Structural Method (ISM) were applied for evaluation of method and structural equations, respectively. After reviewing all the 67 indicators of financial performance that were extracted from theoretical foundations and previous research, 48 indicators have been approved by Delphi Roxab Group and then were selected. Finally, content factor analysis showed that all 48 indicators are significant enough. The novelty of this research compared to the similar ones raised from identifying the factors related to "production and procurement" and so "marketing" of the understudy organization that have not been evaluated in the previous studies.

The basic aim of this research is from universal school-based management model to pattern Iran's progress - Islamic schools Board of trustees: qualitative analysis dimensions and specific indicators to evaluate performance. According to the study, functional and in terms of subject matter and the nature of the research component of the combination is mixed. In the first phase of this study, grounded theory as a qualitative approach was used and secondly from the descriptive - survey has been used as a quantitative approach. The statistical population of the study included 12 experts, policymakers and experts in the ministry of education, and in the small part, all teachers and principals of the board of trustees of five provinces (Tehran, Isfahan, Mazandaran, Khuzestan and Semnan) during the school year 2015-2016, they were employed. Due to the high number of these schools, ten managers and teachers were selected from each province based on the Krejsi-Morgan's table of 234 people (184 teachers and 50 managers) by random sampling method and selected a researcher-made questionnaire with 140 items (with Cronbach's alpha = 0.901), which was compiled based on the categories identified in the qualitative section were responding. To ensure validity, the questionnaire was examined by university professors and several key experts in education. The qualitative data research through systematic project-based coding process grounded theory of Strauss and Corbin were analyzed. In the quantitative analysis of data gathered from structural equation modeling confirmatory factor analysis was performed using SPSS and Lisrel. The results of the qualitative research findings showed that 12 indicators were identified as the main components and 38 sub categories that were identified in the assessment of the performance of the schools of the board of trustees based on the comprehensive school-based management model. The findings of the quantitative research have also shown that the two components had the greatest impact on the board of trustee's schools. P Participation with path (0.69), organizational commitment with path (0.65), flexibility with path (0.62).

Background: The purpose of this study is to analyze the relationship between participatory ethical culture and evaluating the performance of knowledge employees and its outputs in knowledge-based companies in Tehran. Method: This study was applicable in terms of purpose and research method was descriptive-correlational. The statistical population was senior managers and deputies of knowledge-based companies in Tehran. By simple random sampling method, 400 people were selected as the sample with a return rate of 388 people. The research tool was a researcher-made questionnaire. To test the research hypotheses, structural equation tests and partial least squares method have been used. Results: The results of this study showed that there is a positive and significant relationship between evaluating the performance of knowledge staff with individual outputs and organizational outputs. Also, the moderating effect of participatory ethical culture on the relationship between performance appraisal of knowledge employees and individual outputs as well as the relationship between performance appraisal of knowledge staff and organizational outputs has been confirmed. Conclusion: When there is a culture of participatory ethics in an organization, performance appraisal, although it increases organizational outcomes, further leads to improved individual outcomes.

Due to its role in the identification of inefficient branches and deciding the consistency of their activities, evaluating the performance of a bank's branches is one of the most important decisions in the field of development and regulation of branch network. In this paper, the satisfactory functions based on game theory strategies have been utilized in order to evaluate the individual and within-group performance of the bank's branches. The proposed approach is based on a cooperative game theory, and the number of players is equal to the number of units which must be evaluated. The satisficing equilibrium set includes the options which are qualified as “good enough” or the efficient units which are both individually and within-group efficient. By applying our analytical method to the bank Mellat case study, we have presented solutions to improve the efficiency of inefficient branches and the branches which are only individually or within-group efficient using sensitivity analysis techniques. Lastly, if efficiency improvement is not possible, we have suggested omitting the branch.

BACKGROUND: The present study was conducted with the aim to evaluate the performance of the applied science centers of the Iranian Red Crescent Society (IRCS) in crisis management. METHODS: In this descriptive-survey study, 167 out of 295 managers and experts of the applied science centers of the IRCS were selected on the basis of the Cochran formula. To examine the study variables, a questionnaire including 37 items and 2 parts evaluating performance and crisis management was employed. The financial, customer, internal processes, and growth and learning performances were measured in the performance assessment section, and the 6 dimensions of flexibility, inclusion, trust, risk perception, fairness, and consistency were measured in the crisis management part. The reliability, content validity, and construct validity of the questionnaires were confirmed by Cronbach’s alpha coefficient, a group of university professo BACKGROUND: The present study was conducted with the aim to evaluate the performance of the applied science centers of the Iranian Red Crescent Society (IRCS) in crisis management. METHODS: In this descriptive-survey study, 167 out of 295 managers and experts of the applied science centers of the IRCS were selected on the basis of the Cochran formula. To examine the study variables, a questionnaire including 37 items and 2 parts evaluating performance and crisis management was employed. The financial, customer, internal processes, and growth and learning performances were measured in the performance assessment section, and the 6 dimensions of flexibility, inclusion, trust, risk perception, fairness, and consistency were measured in the crisis management part. The reliability, content validity, and construct validity of the questionnaires were confirmed by Cronbach’s alpha coefficient, a group of university professors, and confirmatory factor analysis (CFA), respectively. Then, inferential statistical methods such as the Kolmogorov-Smirnov (K-S) test were used to ensure the normal distribution of data, and the structural equation model, Pearson correlation test, chi-square test, two-sample t-test, and one-sample t-test were used in the LISREL and SPSS software to test the hypotheses. RESULTS: The performance of the applied science centers of the IRCS in crisis management was higher than the average level based on the balanced scorecard (BSC) model. In addition, in terms of the 4 characteristics of financial performance, customer performance, internal process performance, and growth and learning performance, the crisis management performance of this organization was at a desirable level. CONCLUSION: It seems that policymakers, while maintaining the current situation, should plan for the development of crisis management, as well as for providing the ground for continuous improvement and better performance in this area. rs, and confirmatory factor analysis (CFA), respectively. Then, inferential statistical methods such as the Kolmogorov-Smirnov (K-S) test were used to ensure the normal distribution of data, and the structural equation model, Pearson correlation test, chi-square test, two-sample t-test, and one-sample t-test were used in the LISREL and SPSS software to test the hypotheses. RESULTS: The performance of the applied science centers of the IRCS in crisis management was higher than the average level based on the balanced scorecard (BSC) model. In addition, in terms of the 4 characteristics of financial performance, customer performance, internal process performance, and growth and learning performance, the crisis management performance of this organization was at a desirable level. CONCLUSION: It seems that policymakers, while maintaining the current situation, should plan for the development of crisis management, as well as for providing the ground for continuous improvement and better performance in this area.

The increasing popularity of self-assessment prompted several scholars to investigate its effectiveness and accuracy in relation to teacher assessment. However, most of these studies focused only on the consistency estimate perspective. Thus, the current study investigated the interrater reliability between self- and teacher assessment of students’ oral performance in Filipino. Specifically, this study used two perspectives (i.e., consistency estimate and consensus estimate perspectives) to see the full picture of interrater reliability between self- and teacher assessment. Fifty (50) college students from various specializations participated in this study. They assessed their respective oral performances using an in-class observation self-assessment with self-viewing. Findings reveal that teacher and students’ SA results posted a very strong positive relationship and that their ratings agree with each other. High positive correlations suggest that both the students and the teacher consistently apply the rating scale. These results were attributed to the use of a micro-analytic rating scale, assessment training, and rating procedure used during SA. Implications for classroom assessment and future studies were discussed.

Service supply chain management is a tool for predicting, planning, implementing, and controlling supply chain processes with the aim of meeting customer needs and gaining their satisfaction, which includes coordination, integration and product control, information, and cash flow within the organization and between partners. The purpose of this article is to evaluate the structural model of the performance of the sustainable supply chain of the service sector (experimental witness: Social Security Organization of the country). The research method was mixed (qualitative-quantitative) and descriptive survey. In the qualitative part, a semi-structured interview was used to collect information, and 15 experts in this field were interviewed. And in a small part, the opinions of 384 experts, managers, and employees of sample social security branches of the country have been used. The results obtained from the qualitative technique with the method of thematic analysis to the inductive approach (based on data) and the model of Brown and Clark (2006) indicate the extraction of 3 dimensions, 10 components and 47 indicators in relation to the dimensions, components and indicators affecting the evaluation of sustainable supply chain performance. He has served in the social security organization of the country. The findings obtained from the quantitative technique using structural equations show favorable reliability and validity coefficients, while the T statistic for all three dimensions is greater than 1.96, which indicates that the mentioned indicators correctly represent this structure. have been measured, and also factor loadings have a value greater than 0.7, which has shown that there is an acceptable correlation between indicators (observable variables) and components (hidden variables) with the main structure (economic dimension). In order to prioritize the dimensions of the supply chain performance evaluation in the social security organization, the best-worst BWM technique was used using LINGO software, and the results showed that the social, economic, and environmental dimensions were ranked first to third, respectively. In the end, practical suggestions for creating an evaluation and encouraging mechanism for sustainable actions in the organization, creating a system for measuring and monitoring the performance of the supply chain, etc. were presented.

One of the important issues in the supply chain is the selection of reliable and efficient suppliers, which improves performance and competitive advantage. Therefore, the aim of this research is to implement two evaluation models based on failure rate and NDEA with the approach of choosing the right supplier in 7 separate supply chains of an electrical appliance manufacturing company in Shiraz. In this direction, a series-parallel system was used to evaluate based on the failure rate, which at the first level examines the reliability of the suppliers and at the second level examines the reliability of the devices required for the production of electrical appliances. And in order to calculate the efficiency of suppliers, the NDEA model was also used. The results showed that both presented approaches are suitable for evaluating the performance of the supply chain, because the performance rating of both models has high resolution.

The present study is implemented to identify indicators and to provide an optimal evaluation method in recreational-sports pools. The present study is considered practical in purpose, and survey in collecting data. Firstly, by bibliometric research and five professional experts’ interviews, 91 indicators were identified for evaluating recreational-sports pools. Secondly, in terms of 4 components or perspectives in the Balanced Scorecard, 57 indicators were established (internal processes (10 indicators), customer (22 indicators), growth and learning (19 indicators), and financial (6 indicators)), from focal group’s output which was comprised of 4 prominent professors. The structure was confirmed based on 333 individuals’ opinions in the statistical population by employing factor analysis. In order to rate the pools studied, the gray clustering analysis method was applied followed by the structure of the balanced scorecard confirmed. Principally, 20 homogenous recreational-sports pools were investigated in 15 city regions and boundaries of provinces in Isfahan, Sepahan Shahr, and Baharestan. Based on data analysis and rating of each case study, Araman, Absar, Enghelab, Morvarid, and Golsar pools were ranked first to fifth, respectively. Furthermore, the main purpose of the present study based on calculated indicators is to propose a practical method to provide an accurate evaluation of sports pools. 

Performance evaluation, as a tool to know the degree of success of organizations in achieving predetermined goals and a factor in managers' decisions, has been one of the constant needs of organizations. The purpose of this research is to identify performance evaluation indicators and explain the appropriate performance evaluation model in Macro government organizations such as Jam Petrochemical Company. This research is based on the purpose of applied research and also based on the research method with a mixed or combined approach with a sequential exploratory strategy. The required data were collected through qualitative research (interview) and quantitative research (questionnaire). In the quantitative part, the current research can be considered as a non-experimental (descriptive) type of research and a survey type. To analyze the data of the questionnaire, this research has been done in four phases, the first phase is to identify and rank the strengths and weaknesses of Jam Petrochemical Company, and the second phase is to use a Delphi test to identify indicators that are effective in evaluating the performance of Jam Petrochemical Company. The third phase is exploratory factor analysis and determining Dimensions of performance evaluation in Jam Petrochemical Company and finally the fourth phase of structural equations and path analysis. The results of the research showed that considering that the T-statistic for all variables is more significant than 1.96 and also considering the positiveness of the path coefficients, the variables (scientific observation, technology and technology, financial management, managers' responsibility, infrastructure management, management and leadership and human resources) are among the factors that make up the performance evaluation system in Jam Petrochemical Company.

The optimal portfolio selection is vital for investment. The risk of portfolio Selection and return is the most critical concern of investment companies and private investors. According to modern portfolio theory, diversification should cover the risk. This theory is based on the normality of assets return. Experimental findings indicate that the assets return non-normality. Higher moments are sed to upgrade traditional models with the primary presumption of a normal distribution in recent years. This study uses a higher moment and the entropy for diversification and selects a portfolio given a non-normality assumption. It is essential to use up-to-date information to increase the model's efficiency, and accordingly, we used the rolling window for new price information. For the financial information method, we use the total index return in the last five working days and weigh the shares of the banking, insurance, and leasing industries on the next working day and evaluate this for three years. Python, math, and NumPy libraries were used to analyze the data. The results show that a much higher moment model can provide better portfolio selection results in most cases.

Performance evaluation is one of the most important management agendas as key to achieving continuous improvement in the ability to evaluate the ongoing performance of the organization. Many organizations have realized the importance of ongoing evaluation of performance and performance appraisal systems employ a variety of organizations. In this regard between 1850 and 1975, only on the basis of financial measures to assess the performance of the organizations involved, for reasons such as: encouraging short-term view of the lack of strategic focus and inability to provide data about the quality, responsiveness and flexibility, encouraging an optimistic view, the failure to provide information about what customers want and how competitors were criticized. Methods: This study intends to evaluate the model ordinary native city through the provision of integrated model questionnaire and analyze the results it provides. The proposed model schools ranked theoretical and mathematical description is composed of two parts. This model utilizes the model of the Balanced Scorecard, developed its shape or conceptual cross section of the rating model, the recall is complete. All the research community to the city of Qazvin is no ordinary high school. A total of 177 patients were collected points. For the analysis of data obtained from the decision matrix with TOPSIS technique and Excel software to compare the two choice expert significant part of this research is 5%.packaging determined. The results of the ranking of schools with units 2 TOPSIS indicate that the school is the top priority compared to other options. Conclusion: All the components of the index and rank high schools in the city of Qazvin no effective diagnostic data obtained for decision criteria are less than 0.05. So all indicators can be used to evaluate the performance of ordinary high schools, theoretically, contribute to the city of Qazvin.

In economies where banks play a key role in aggregating savings and allocating credit to various sectors, it is crucial to evaluate the performance of the banking system using appropriate methods. This research paper presents a model for evaluating the efficiency of commercial banks listed in the Tehran Stock Exchange during the period from 2015 to 2020, with a focus on the impact of credit risk. The study employs a two-step descriptive-correlation retrospective method to rank the banks and explain the role of credit risk in their efficiency. Specifically, the efficiency of the banks is determined using inputs and outputs based on DEA (Data Envelopment Analysis) models. The calculation of efficiency using ideal SBM (Slacks-Based Measure) and DEA methods reveals that Mellat, Saderat, and Tejaret banks were the most efficient during the study period. Furthermore, Tobit and logistic regression models are used to investigate the relationship between the main determinants of credit risk and the efficiency of commercial banks. The findings indicate a statistically significant relationship between the two factors. Overall, this paper highlights the importance of evaluating the efficiency of the banking system in bank-oriented economies and provides a useful model for doing so. The research paper highlights the significant impact of credit risk on bank efficiency, emphasizing its role in shaping effective risk management strategies within the banking sector. It suggests that banks should prioritize these factors to enhance their operational efficiency.