Pub Date : 2020-09-29DOI: 10.24200/jmas.vol8iss4pp44-49
Ahmad Bande Chenani
The purpose of this study was to investigate the relationship of coping strategies with stress and resilience with mental health of students. The statistical society of the study consisted of all students of Payam Noor University in Alwan, among them, 300 people were selected by cluster sampling. The tools used in this research were: stress coping strategies questionnaire of Andler Parker, resilience questionnaire of conner &Davidson (CD-RISC) and general health questionnaire (GHQ), all of which had acceptable credibility and reliability. The present study was correlation kind. To analysis data, multiple regression method was used. Results in P <0/0001 level showed that there is a negative correlation between problem- oriented coping strategy and mental health disorder and there is a positive correlation between emotion- oriented coping strategy and mental health disorder. In addition, there was no significant negative correlation between avoidance coping strategy and mental health disorder. There is also a significant negative correlation between mental health disorder and resilience. Also, multiple regression analysis showed that predictor variables identify strategies for coping with stress (problem- oriented, emotion- oriented and avoidance) and resilience of 29% variance of the criterion of mental health disorder.
{"title":"The relation ship between stress coping strategies and resilience with mental health of students at Payam Noor University, Alwan","authors":"Ahmad Bande Chenani","doi":"10.24200/jmas.vol8iss4pp44-49","DOIUrl":"https://doi.org/10.24200/jmas.vol8iss4pp44-49","url":null,"abstract":"The purpose of this study was to investigate the relationship of coping strategies with stress and resilience with mental health of students. The statistical society of the study consisted of all students of Payam Noor University in Alwan, among them, 300 people were selected by cluster sampling. The tools used in this research were: stress coping strategies questionnaire of Andler Parker, resilience questionnaire of conner &Davidson (CD-RISC) and general health questionnaire (GHQ), all of which had acceptable credibility and reliability. The present study was correlation kind. To analysis data, multiple regression method was used. Results in P <0/0001 level showed that there is a negative correlation between problem- oriented coping strategy and mental health disorder and there is a positive correlation between emotion- oriented coping strategy and mental health disorder. In addition, there was no significant negative correlation between avoidance coping strategy and mental health disorder. There is also a significant negative correlation between mental health disorder and resilience. Also, multiple regression analysis showed that predictor variables identify strategies for coping with stress (problem- oriented, emotion- oriented and avoidance) and resilience of 29% variance of the criterion of mental health disorder.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131121236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol8iss4pp30-33
A. Fathi, N. Abduljabbar
The need for multimedia applications has increased over the years. Due to this issue, image and video compression becoming an essential problem in reducing time and data storage. Fractal Image Compression (FIC) is a compression technique which results in loss, and we can have large amounts of compression. This scheme works by classifying an image into blocks and uses Contractive Mapping. Some of FICs advantages can be expressed as follows: comparing with other standard compression techniques, it has a good interchange between PNSR and compression ratio and it zooms the image without reducing the quality due to its resolution independent nature. The main FICs drawback, is its complexity in encoding and lack of speed.
{"title":"Optimal Management of the Multimedia Application","authors":"A. Fathi, N. Abduljabbar","doi":"10.24200/jmas.vol8iss4pp30-33","DOIUrl":"https://doi.org/10.24200/jmas.vol8iss4pp30-33","url":null,"abstract":"The need for multimedia applications has increased over the years. Due to this issue, image and video compression becoming an essential problem in reducing time and data storage. Fractal Image Compression (FIC) is a compression technique which results in loss, and we can have large amounts of compression. This scheme works by classifying an image into blocks and uses Contractive Mapping. Some of FICs advantages can be expressed as follows: comparing with other standard compression techniques, it has a good interchange between PNSR and compression ratio and it zooms the image without reducing the quality due to its resolution independent nature. The main FICs drawback, is its complexity in encoding and lack of speed.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"35 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131183195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol8iss4pp1-12
Abdolghader Pourali
Availability is an important feature of a mobile payment system in the banking industry. It should be also capable of providing services to the users throughout the week without interruption. In general, a payment system in mobile commerce should have high reliability and availability to enable users and stakeholders to do business transactions, buying and selling and pay for financial transactions with a high degree of reliability. Since an architecture or a payment model in e-commerce only displays the way of interaction and collaboration between users and mortgagors and provides no assessment of the performance, reliability and availability of the system to the stakeholders, thus, in this study, we managed to provide an accurate assessment of the availability of a mobile payment model at the software architecture level by employing a colored petri dish using the official models. The methodology is as follows: First, we converted the studied model into an integrated modeling language (UML). However, the semi-official nature of this language has made it unable to assess all non-obligatory needs. To achieve this goal, an applicable model must be created from these graphs. Finally, by converting the applicable model into the official language and using the Petri Net networks and "CPN Tools" tool, an accurate assessment of the availability level would be provided.
{"title":"Evaluating the availability of a mobile payment model in e-commerce using the colored Petri net","authors":"Abdolghader Pourali","doi":"10.24200/jmas.vol8iss4pp1-12","DOIUrl":"https://doi.org/10.24200/jmas.vol8iss4pp1-12","url":null,"abstract":"Availability is an important feature of a mobile payment system in the banking industry. It should be also capable of providing services to the users throughout the week without interruption. In general, a payment system in mobile commerce should have high reliability and availability to enable users and stakeholders to do business transactions, buying and selling and pay for financial transactions with a high degree of reliability. Since an architecture or a payment model in e-commerce only displays the way of interaction and collaboration between users and mortgagors and provides no assessment of the performance, reliability and availability of the system to the stakeholders, thus, in this study, we managed to provide an accurate assessment of the availability of a mobile payment model at the software architecture level by employing a colored petri dish using the official models. The methodology is as follows: First, we converted the studied model into an integrated modeling language (UML). However, the semi-official nature of this language has made it unable to assess all non-obligatory needs. To achieve this goal, an applicable model must be created from these graphs. Finally, by converting the applicable model into the official language and using the Petri Net networks and \"CPN Tools\" tool, an accurate assessment of the availability level would be provided.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116846207","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss04pp63-72
A. Fitri, Mahruzal -, F. .
Manufacturing industries are one of the most prosperous industries in the 21st century. No economy can continue its life without manufacturing industries. Therefore, evaluation the performance of firms is one of the most important issues of investors, creditors, governments and managers. In this regard, the main purpose of this study is to investigate the impact of technology changes in the relationship between lean manufacturing and the performance of manufacturing firms in Terengganu province. The research method is correlation and statistical population is all active companies in industrial towns of Terengganu province. The sampling method is convenience non-probability sampling. The sample includes 209 manufacturing firms. After collecting data by standard questionnaires, structural equation modeling technique with partial least squares approach was used to evaluate the relationships between variables. Totally data were analyzed by SPSS and PLS software. The result of the research hypotheses indicates the positive impact of cooperating with supplier and customer relationship management on the performance of firm's lean manufacturing. The positive impact of performance of lean manufacturing on the financial and non-financial performance of the firm was confirmed. The moderating role of technology changes in the relationship between the performance of lean manufacturing and firm's financial performance was confirmed. In addition, the moderating of technology changes in the relationship between the performance of lean manufacturing and non-financial performance of the firm was confirmed.
{"title":"The Impact of Technology Changes in the Relationship between Lean Manufacturing and Performance of Manufacturing Firms","authors":"A. Fitri, Mahruzal -, F. .","doi":"10.24200/jmas.vol6iss04pp63-72","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss04pp63-72","url":null,"abstract":"Manufacturing industries are one of the most prosperous industries in the 21st century. No economy can continue its life without manufacturing industries. Therefore, evaluation the performance of firms is one of the most important issues of investors, creditors, governments and managers. In this regard, the main purpose of this study is to investigate the impact of technology changes in the relationship between lean manufacturing and the performance of manufacturing firms in Terengganu province. The research method is correlation and statistical population is all active companies in industrial towns of Terengganu province. The sampling method is convenience non-probability sampling. The sample includes 209 manufacturing firms. After collecting data by standard questionnaires, structural equation modeling technique with partial least squares approach was used to evaluate the relationships between variables. Totally data were analyzed by SPSS and PLS software. The result of the research hypotheses indicates the positive impact of cooperating with supplier and customer relationship management on the performance of firm's lean manufacturing. The positive impact of performance of lean manufacturing on the financial and non-financial performance of the firm was confirmed. The moderating role of technology changes in the relationship between the performance of lean manufacturing and firm's financial performance was confirmed. In addition, the moderating of technology changes in the relationship between the performance of lean manufacturing and non-financial performance of the firm was confirmed.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129838726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss01pp33-42
Shahin Sanechi Mothlagh, Fateme Samadi, Z. Hajiha
Objective: The relation of information content of organization different criteria on abnormal stock returns of companies within Tehran stock exchange is studied in this paper. Methodology: The scientific purpose of this study is to review the impact of accounting fundamental variables on explaining the value and returns of firms and its applicable purpose is to review the effective factors on stock price in order to help liberal analyzers to choose appropriate stocks for investment through providing effective factors on abnormal stock returns within Tehran stock exchange. Results: Research data are the combination of financial variables of 120 firms participating in Tehran stock exchange in the period of recent 10 years (2004 – 2014). Research methodology, data method was panel and hypotheses test was through Fisher. Conclusion: Obtained results indicate negative and significant relation of future abnormal returns of firms with the asset value and the value of total asset market. In another analysis it is indicated that in case of considering market value to two variables of asset value and market value of total assets, the strength of model explanation and value relation will not be changed. In addition, abnormal stock returns in portfolio of firms with low and high total asset value and firms portfolio with high and low total asset market value are different.
{"title":"The relationship of different measures' information content of company size in determining abnormal stock returns companies listed on Tehran Stock Exchange","authors":"Shahin Sanechi Mothlagh, Fateme Samadi, Z. Hajiha","doi":"10.24200/jmas.vol6iss01pp33-42","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss01pp33-42","url":null,"abstract":"Objective: The relation of information content of organization different criteria on abnormal stock returns of companies within Tehran stock exchange is studied in this paper. Methodology: The scientific purpose of this study is to review the impact of accounting fundamental variables on explaining the value and returns of firms and its applicable purpose is to review the effective factors on stock price in order to help liberal analyzers to choose appropriate stocks for investment through providing effective factors on abnormal stock returns within Tehran stock exchange. Results: Research data are the combination of financial variables of 120 firms participating in Tehran stock exchange in the period of recent 10 years (2004 – 2014). Research methodology, data method was panel and hypotheses test was through Fisher. Conclusion: Obtained results indicate negative and significant relation of future abnormal returns of firms with the asset value and the value of total asset market. In another analysis it is indicated that in case of considering market value to two variables of asset value and market value of total assets, the strength of model explanation and value relation will not be changed. In addition, abnormal stock returns in portfolio of firms with low and high total asset value and firms portfolio with high and low total asset market value are different.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130066524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss03pp45-54
Mojgan Zarifraftar
Objective: The study aimed to ranking the challenges of accreditation standards implementation in private and public hospitals. Methodology: The method of data collection was descriptive research of field studies branch. Statistical population included the managing director, manager, matron and head of Quality Control (accreditation) of public and private hospital of Tehran. For collecting data, a questionnaire was designed in 39 items based on reviewing of literature and previous scale. Content and face validity of this questionnaire was considered and confirmed in separately stages; also, reliability of this questionnaire investigated through Cronbach’s alpha and for whole dimensions were higher than 0.7. In final, for data analysis and testing assumptions, exploratory factor analysis and Friedman test has been administered by using SPSS-20. Results: result of exploratory factor analysis showed that challenges of accreditation standard implementation were classified in 9 aspects and explained 72.4% variance of this variable. These 9 factors in order to priority are encouraging drivers; perception of accreditation standards; financial resources; quality improvement; management knowledge, skills and commitment; support of regulatory initiatives; standard & surveying development; human resources and determining macro policies and procedures. Also finding showed that there are differences between the ranking of these challenges in public and private hospitals. Conclusion: the results of the study showed that the challenges which have the highest rank are ones of the main obstacles of implementation of accreditation in hospitals and more attention should be given to them.
{"title":"Ranking of Challenges of Accreditation Standards Implementation in Public and private Hospitals: A comparative approach","authors":"Mojgan Zarifraftar","doi":"10.24200/jmas.vol6iss03pp45-54","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss03pp45-54","url":null,"abstract":"Objective: The study aimed to ranking the challenges of accreditation standards implementation in private and public hospitals. Methodology: The method of data collection was descriptive research of field studies branch. Statistical population included the managing director, manager, matron and head of Quality Control (accreditation) of public and private hospital of Tehran. For collecting data, a questionnaire was designed in 39 items based on reviewing of literature and previous scale. Content and face validity of this questionnaire was considered and confirmed in separately stages; also, reliability of this questionnaire investigated through Cronbach’s alpha and for whole dimensions were higher than 0.7. In final, for data analysis and testing assumptions, exploratory factor analysis and Friedman test has been administered by using SPSS-20. Results: result of exploratory factor analysis showed that challenges of accreditation standard implementation were classified in 9 aspects and explained 72.4% variance of this variable. These 9 factors in order to priority are encouraging drivers; perception of accreditation standards; financial resources; quality improvement; management knowledge, skills and commitment; support of regulatory initiatives; standard & surveying development; human resources and determining macro policies and procedures. Also finding showed that there are differences between the ranking of these challenges in public and private hospitals. Conclusion: the results of the study showed that the challenges which have the highest rank are ones of the main obstacles of implementation of accreditation in hospitals and more attention should be given to them.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125491698","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss01pp64-69
Salim Akyurek
Tourism is a dynamic industry with social, economic and cultural impacts for communities. Today, countries are moving towards more sustainable forms of tourism to be able to help to preserve their environment, culture and authenticity in addition to economic benefits. The present research is applied in terms of type and in terms of method is quantitative and in terms of purpose is descriptive survey. The main purpose of this study is to investigate the domestic tourists' satisfaction from the observance of Pahlevani and Zurkhaneh rituals. Results show that Baku has the capability to diversify cultural tourism with orientation towards tourism of intangible heritage and Pahlevani and Zurkhaneh rituals, because it is faced with high satisfaction of tourists visiting Zurkhaneh and on the other hand, the infrastructure of this kind of intangible heritage is provided.
{"title":"Investigating Domestic Tourists' Satisfaction from Pahlevani and Zourkhaneh Rituals","authors":"Salim Akyurek","doi":"10.24200/jmas.vol7iss01pp64-69","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss01pp64-69","url":null,"abstract":"Tourism is a dynamic industry with social, economic and cultural impacts for communities. Today, countries are moving towards more sustainable forms of tourism to be able to help to preserve their environment, culture and authenticity in addition to economic benefits. The present research is applied in terms of type and in terms of method is quantitative and in terms of purpose is descriptive survey. The main purpose of this study is to investigate the domestic tourists' satisfaction from the observance of Pahlevani and Zurkhaneh rituals. Results show that Baku has the capability to diversify cultural tourism with orientation towards tourism of intangible heritage and Pahlevani and Zurkhaneh rituals, because it is faced with high satisfaction of tourists visiting Zurkhaneh and on the other hand, the infrastructure of this kind of intangible heritage is provided.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"642 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120934108","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss04pp34-45
Abbas Ghodrati Zoeram, M. Shoorvarzy
Objective: The present study aimed to examine the effect of corporate governance, supervision and management attributes on accounting conservatism on the companies listed in Tehran Stock Exchange. Methodology: For this purpose, five main hypotheses were suggested to see if there was any significant relationship between the corporate governance (institutional ownership), supervision (type of auditing, audit’s opinions) and management (the ratio of outside directors, the size of board of directors) attributes and accounting conservatism. Based on the research hypotheses and population of the study (including all the companies listed in Tehran Stock Exchange) and time of the research, the information were collected using the data in Rahavard Novin Software and examining the reports and financial statements of the companies listed in Tehran Stock Exchange through visiting the official website of the Stock Exchange. Results: Finally, data analysis indicated that the research hypotheses have been approved. It means that the result showed there was a significant relationship between institutional ownership, type of accounting, auditing opinions, the ratio of outside directors and size of the directors’ board with accounting conservatism. Conclusion: Therefore, it can be concluded that there is a significant relationship between corporate governance, supervision and management attributes examined in the present study with accounting conservatism.
{"title":"The effect of corporate governance, supervision and management attributes on accounting conservatism","authors":"Abbas Ghodrati Zoeram, M. Shoorvarzy","doi":"10.24200/jmas.vol7iss04pp34-45","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss04pp34-45","url":null,"abstract":"Objective: The present study aimed to examine the effect of corporate governance, supervision and management attributes on accounting conservatism on the companies listed in Tehran Stock Exchange. Methodology: For this purpose, five main hypotheses were suggested to see if there was any significant relationship between the corporate governance (institutional ownership), supervision (type of auditing, audit’s opinions) and management (the ratio of outside directors, the size of board of directors) attributes and accounting conservatism. Based on the research hypotheses and population of the study (including all the companies listed in Tehran Stock Exchange) and time of the research, the information were collected using the data in Rahavard Novin Software and examining the reports and financial statements of the companies listed in Tehran Stock Exchange through visiting the official website of the Stock Exchange. Results: Finally, data analysis indicated that the research hypotheses have been approved. It means that the result showed there was a significant relationship between institutional ownership, type of accounting, auditing opinions, the ratio of outside directors and size of the directors’ board with accounting conservatism. Conclusion: Therefore, it can be concluded that there is a significant relationship between corporate governance, supervision and management attributes examined in the present study with accounting conservatism.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117062602","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol6iss02pp14-19
S. Kamali, Mahboubeh Soleimanpour Omran
Objective: Purpose of the present research is to scrutinize the relationship between organizational agility and the application of information and communication technology. The present research is an applied descriptive and survey research of correlational type. Methodology: The statistical universe of this research involves the whole staff of the education organization of Shirvan Township in the year 2015 who are one hundred individuals and due to the diminutiveness of the statistical universe the complete enumeration. method has been used. To collect data the questionnaire of organizational agility of Sharifi & Zhang (1999) and the Information Technology survey Questionnaire of Rahmani (2010) were used. Validity of the questionnaire was calculated by 0.8365 by means of Cronbach’s Alpha coefficient for the Questionnaire of Information and Communication Technology and the validity of the Organizational Agility Questionnaire by 0.8076 which are indicative of the high validity of the questionnaire. Result: To analyze the collected data descriptive statistical methods (frequency distribution, percentage and mean) and inferential statistics (Pearson correlation coefficient) besides making use of SPSS software package, 19th version. Conclusion: Results indicate that there is a meaningful relationship between the application of information and communication technology and the organizational agility with a correlation coefficient of 0.746 and its level of significance equals zero which is less than 0.01. Thus, the existence of a meaningful relationship between the information and communication technology and the organizational agility with %99 certainty has been approved.
{"title":"Investigating the effect of the Board of Directors characteristics on auditor selection in the companies listed in Tehran Stock Exchange","authors":"S. Kamali, Mahboubeh Soleimanpour Omran","doi":"10.24200/jmas.vol6iss02pp14-19","DOIUrl":"https://doi.org/10.24200/jmas.vol6iss02pp14-19","url":null,"abstract":"Objective: Purpose of the present research is to scrutinize the relationship between organizational agility and the application of information and communication technology. The present research is an applied descriptive and survey research of correlational type. Methodology: The statistical universe of this research involves the whole staff of the education organization of Shirvan Township in the year 2015 who are one hundred individuals and due to the diminutiveness of the statistical universe the complete enumeration. method has been used. To collect data the questionnaire of organizational agility of Sharifi & Zhang (1999) and the Information Technology survey Questionnaire of Rahmani (2010) were used. Validity of the questionnaire was calculated by 0.8365 by means of Cronbach’s Alpha coefficient for the Questionnaire of Information and Communication Technology and the validity of the Organizational Agility Questionnaire by 0.8076 which are indicative of the high validity of the questionnaire. Result: To analyze the collected data descriptive statistical methods (frequency distribution, percentage and mean) and inferential statistics (Pearson correlation coefficient) besides making use of SPSS software package, 19th version. Conclusion: Results indicate that there is a meaningful relationship between the application of information and communication technology and the organizational agility with a correlation coefficient of 0.746 and its level of significance equals zero which is less than 0.01. Thus, the existence of a meaningful relationship between the information and communication technology and the organizational agility with %99 certainty has been approved.","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123764014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2020-09-29DOI: 10.24200/jmas.vol7iss03pp11-14
Habib ol-Rahman Sepidoust, Mohammad Aslam Hossein Bor
Objective: Considering the existing potential and taking into account the capacities provided by Article 44 of the Constitution, it is possible to create appropriate impacts and developments in this section, thus creating employment and added value and hence gross domestic product. Methodology: Marine is one of the main ways to increase gross national product in a country. Maritime transport has the largest share in the movement of goods imported and exported in each country. To this end, this paper will focus on the performance of a section with emphasis on privatization. This paper is designed to bridge the gap between two transportation and engineering sciences so that the capabilities available in collaboration between these two sectors can be used to improve the economic situation of this section is presented. Results: By examining the financial impact of this industry, we can take a major step towards privatization in this sector With the possible reduction of sanctions, it can be exploited through the potential created by Investing more and, as a result of increasing competitive ability, has gained more market share in the future so that it would be possible to expect higher levels of earnings and thus improve employment and value added in this sector. Conclusion: the As stated, the purpose of this paper was to create a moon's vision and a new approach to economic analysis in the transportation industry. In this article, after analyzing the overall financial and economic status of the maritime transport system in the world and in the country, Analysis was made.
{"title":"The Future of Economic and Financial Research in the Maritime Transportation Industry in Iran","authors":"Habib ol-Rahman Sepidoust, Mohammad Aslam Hossein Bor","doi":"10.24200/jmas.vol7iss03pp11-14","DOIUrl":"https://doi.org/10.24200/jmas.vol7iss03pp11-14","url":null,"abstract":"Objective: Considering the existing potential and taking into account the capacities provided by Article 44 of the Constitution, it is possible to create appropriate impacts and developments in this section, thus creating employment and added value and hence gross domestic product. Methodology: Marine is one of the main ways to increase gross national product in a country. Maritime transport has the largest share in the movement of goods imported and exported in each country. To this end, this paper will focus on the performance of a section with emphasis on privatization. This paper is designed to bridge the gap between two transportation and engineering sciences so that the capabilities available in collaboration between these two sectors can be used to improve the economic situation of this section is presented. Results: By examining the financial impact of this industry, we can take a major step towards privatization in this sector With the possible reduction of sanctions, it can be exploited through the potential created by Investing more and, as a result of increasing competitive ability, has gained more market share in the future so that it would be possible to expect higher levels of earnings and thus improve employment and value added in this sector. Conclusion: the As stated, the purpose of this paper was to create a moon's vision and a new approach to economic analysis in the transportation industry. In this article, after analyzing the overall financial and economic status of the maritime transport system in the world and in the country, Analysis was made. ","PeriodicalId":370173,"journal":{"name":"Journal of Management and Accounting Studies","volume":"38 12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131997980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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